Verteilungsarithmetik der rot-grünen Einkommensteuerreform
I compare the distribution of net incomes in Germany before and after the reform of the personal income tax introduced by the governmental coalition of Social Democrats and Greens. In contrast with widely-held opinion, it is found that the reform is not neutral from a distributive point of view. Rather, it is strongly regressive. Measures aimed at broadening the tax base cannot compensate for the regressive effect triggered by reductions in the statutory tax rates. Distributive neutrality could only be achieved if tax avoidance were large, and by making effective tax rates fall with income.
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Volume (Year): 125 (2005)
Issue (Month): 2 ()
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