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Der Einkommenssteuertarif verteilt stärker um als je zuvor: Eine Simulationsanalyse


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  • Brügelmann, Ralph
  • Schaefer, Thilo
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    Im Vorfeld der Bundestagswahl 2013 findet in Deutschland eine intensive Debatte über die Umverteilungswirkung der Einkommensteuer statt. Insbesondere mit der Senkung des Spitzensteuersatzes auf zwischenzeitlich 42 und nun 45 Prozent wird eine überproportionale Bevorzugung hoher Einkommen assoziiert. Dadurch wird die Diskussion unzulässig verkürzt. Denn auch der übrige Tarifverlauf hat großen Einfluss auf die Progressivität und die Umverteilungswirkung der Einkommensteuer. Außerdem hat die Festlegung eines nominalen Einkommens für die Anwendungen eines bestimmten Steuersatzes je nach Preisniveau eine völlig andere Bedeutung. Deshalb haben wir die Einkommensteuertarife von 1962, 1995, 1998 und 2011 in konstanten Preisen miteinander verglichen. Die Preisbereinigung erfolgte auf Basis der Verbraucherpreise. Diese, auf die einheitliche Preisbasis von 2011 umgerechneten Tarife, wurden auf die auf 2011 fortgeschriebenen faktisch anonymisierten Daten aus der Lohn und Einkommensteuerstatistik 2004 (FAST 2004) an gewendet. Auf diese Weise lassen sich die Aufkommens- und Umverteilungswirkungen der ausgewählten Tarife zuverlässig beurteilen. Dabei zeigt sich, dass der Tarif des Jahres 2011 zwar das geringste Steueraufkommen generiert, gleichzeitig aber die größte Umverteilungswirkung hat. -- With the federal election forthcoming in 2013 a lively debate about the redistributive effects of the personal income tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the discussion. This way, all other parameters of the tariff function and their influence on progressivity as well as on the redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely different impact depending on t he respective price level. For these reasons we carry out a comparison of the income tax tariffs of 1962, 1995, 1995 and 2011 in constant prices. Deflation is based on the consumer price index. All those tariffs were recalculated for the price level of 2011 and consecutively applied on the income tax base. The latter is derived from income tax micro data (FAST 2004) which is updated to the 2011 level. Our analysis shows that the income tax schedule of 2011 generates the lowest tax revenues but has at the same time the highest redistributive impact.

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    Paper provided by University of Cologne, FiFo Institute for Public Economics in its series FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge with number 12-3.

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    Date of creation: 2012
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    Handle: RePEc:zbw:uoccpe:123

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    Keywords: Einkommensteuer; Umverteilung; Mikrosimulation; Personal Income Tax; Redistribution; Microsimulation;

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