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Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer

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  • Fuest, Clemens
  • Löffler, Max
  • Peichl, Andreas
  • Stichnoth, Holger

Abstract

Der Anfang der 1990er Jahre eingeführte Solidaritätszuschlag ist eine Ergänzungsabgabe zur Einkommensteuer, Kapitalertragsteuer und Körperschaftsteuer in Deutschland. In steuerpolitischen Debatten wird in regelmäßigen Abständen seine Abschaffung gefordert. Als eine Alternative zur Abschaffung wird auch eine Integration des Solidaritätszuschlags in die Einkommensteuer vorgeschlagen. Der vorliegende Beitrag untersucht die Einkommens- und Verteilungswirkungen einer solchen Integration mithilfe des ZEW-Mikrosimulationsmodells.

Suggested Citation

  • Fuest, Clemens & Löffler, Max & Peichl, Andreas & Stichnoth, Holger, 2015. "Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer," ZEW Discussion Papers 15-037, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdip:15037
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    References listed on IDEAS

    as
    1. Peichl, Andreas & Siegloch, Sebastian, 2012. "Accounting for labor demand effects in structural labor supply models," Labour Economics, Elsevier, vol. 19(1), pages 129-138.
    2. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
    3. Loeffler, Max & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian & Sommer, Eric, 2014. "Documentation IZA?MOD v3.0: The IZA Policy Simulation Model," IZA Discussion Papers 8553, Institute of Labor Economics (IZA).
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    Cited by:

    1. Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
    2. Johannes Geyer & Salmai Qari & Hermann Buslei & Peter Haan, 2021. "DySiMo Dokumentation: Version 1.0," Data Documentation 101, DIW Berlin, German Institute for Economic Research.

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    More about this item

    Keywords

    Einkommensteuer; Solidaritätszuschlag; Mikrosimulation; Deutschland;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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