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Wie progressiv ist Deutschland?

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  • Schaefer, Thilo
  • Peichl, Andreas

Abstract

Deutschland wird häu�g ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als eine der Hauptursachen für vergleichsweise schwaches Wachstum und hohe Arbeitslosigkeit gilt, werden in der wirtschaftspolitischen Debatte vermehrt Reformen des progressiven Steuer- und Transfersystems gefordert. Im Zentrum unserer Untersuchung steht die Frage, welche Unterschiede die Steuer- und Transfersysteme in den europäischen Ländern hinsichtlich ihrer Progressivität aufweisen und welche Wirkungen auf die Verteilung der Einkommen darauf zurückzuführen sind. Die Analyse zeigt, dass Deutschland im europäischen Vergleich insgesamt eher im mittleren Bereich anzusiedeln ist. Gleichwohl kann der deutschen Einkommensteuer eine relativ hohe Umverteilungswirkung bescheinigt werden, die jedoch auf eine vergleichsweise hohe Ungleichheit der Markteinkommen zurückführen ist. Gleichzeitig geht von den stark regressiv wirkenden Sozialversicherungsbeiträgen eine relativ hohe Belastung aus. -- When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes and contributions which is often seen as a main challenge for the economic performance of the welfare state. In this paper, we analyse the progressivity and redistribution induced by the tax benefit system in the EU-15 countries. We show that the German system as a whole employs only a medium level of redistribution. However, this can be decomposed into a highly progressive income tax system, a highly unequal pretax income distribution and regressive social insurance contributions.

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Bibliographic Info

Paper provided by University of Cologne, FiFo Institute for Public Economics in its series FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge with number 08-5.

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Date of creation: 2007
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Handle: RePEc:zbw:uoccpe:7222

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Related research

Keywords: Progression; Umverteilung; Steuer- und Transfersystem; europäischer Vergleich;

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Cited by:
  1. Dieckhoener, Caroline & Peichl, Andreas, 2009. "Financing social security: simulating different welfare state systems for Germany," EUROMOD Working Papers EM3/09, EUROMOD at the Institute for Social and Economic Research.
  2. Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, 01.
  3. Loeffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2011. "Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," IZA Standpunkte 44, Institute for the Study of Labor (IZA).
  4. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU-Staaten und den USA," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(2), pages 132-145, 05.

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