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Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013-2017

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  • Boss, Alfred

Abstract

The tax burden of typical wage income earners in Germany is analyzed. It turns out that the overall tax rate (wage income tax, solidarity surcharge, contributions to social security) for selected singles will go up in the period 2013-2017 if the tax rules will not be changed. The main reason is the progressivity of the income tax rate structure. In order to avoid stronger disincentives to work, the income tax rate structure should be indexed according to the development of the average wage income.

Suggested Citation

  • Boss, Alfred, 2014. "Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013-2017," Kiel Working Papers 1970, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1970
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    References listed on IDEAS

    as
    1. Boss, Alfred, 2011. "Heimliche Steuererhöhungen vermeiden!," Open Access Publications from Kiel Institute for the World Economy 53148, Kiel Institute for the World Economy (IfW Kiel).
    2. Boss, Alfred, 2011. "Heimliche Steuererhöhungen vermeiden!," Kiel Policy Brief 41, Kiel Institute for the World Economy (IfW Kiel).
    3. Breidenbach, Philipp & Döhrn, Roland & Kasten, Tanja, 2014. "Günstige Gelegenheit: Jetzt die kalte Progression abschaffen. Verzicht auf heimliche Steuererhöhungen würde den Staat nur 3,8 Milliarden Euro pro Jahr kosten," RWI Positionen 60, RWI - Leibniz-Institut für Wirtschaftsforschung.
    4. Alfred Boss & Achim Boss & Thomas Boss, 2008. "Der deutsche Einkommensteuertarif: Wieder eine Wachstumsbremse?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 102-124, February.
    5. Boss, Alfred, 2014. "Sozialversicherung rutscht ins Defizit," Kiel Policy Brief 77, Kiel Institute for the World Economy (IfW Kiel).
    6. Boss, Achim & Boss, Alfred & Boss, Thomas, 2009. "Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize," Kiel Working Papers 1529, Kiel Institute for the World Economy (IfW Kiel).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    wage income tax; tax bracket creep; contributions to social security;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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