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Leistungsfeindlicher Mittelstandsbauch: Gerechtigkeitslücke im Einkommensteuertarif schließen

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  • Lemmer, Jens

Abstract

Die Mittelschicht steht vor der Bundestagswahl erneut im Fokus der steuerpolitischen Diskussionen. Viele Parteien betonen, vorrangig die kleinen und mittleren Einkommen entlasten zu wollen. Dabei gerät auch der sogenannte Mittelstandsbauch im Einkommensteuertarif zunehmend in die Kritik. Dieser verzerrt durch die schnell ansteigenden Grenzsteuersätze den Tarifverlauf zu Beginn und belastet die Steuerzahler im Jahr 2017 in Höhe von 35 Milliarden Euro. Eine spürbare Entlastung der Mittelschicht erfordert daher eine Einkommensteuerreform, die auch den Mittelstandsbauch abbaut.

Suggested Citation

  • Lemmer, Jens, 2017. "Leistungsfeindlicher Mittelstandsbauch: Gerechtigkeitslücke im Einkommensteuertarif schließen," DSi kompakt 27, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    • Handle: RePEc:zbw:dsikom:27
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    References listed on IDEAS

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    1. Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77, October.
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