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Analyseergebnisse auf Basis der anonymisierten Steuerdaten


  • Stefan Bach
  • Viktor Steiner


Since the availability of micro data derived from the German income tax statistics for research detailed analyses of tax reforms have become possible. In this paper we apply microsimulation techniques to these data to analyse the fiscal and distributional effects of six personal and business tax reform proposals which have dominated the last federal election and are also on the current political agenda. Simulated fiscal effects of these reforms range from modest income tax losses of 0.2 % of GDP in case of the CDU/CSU election proposal to substantial losses amounting to more than 1 % of GDP for the CDU, FDP and Kirchhof proposals. Whereas the proposals of the union parties would imply tax reductions mainly for middle income groups, those of Kirchhof and the German Council of Economic Advisers would lead to relatively large tax cuts for top incomes.

Suggested Citation

  • Stefan Bach & Viktor Steiner, 2006. "Analyseergebnisse auf Basis der anonymisierten Steuerdaten," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 126(3), pages 387-403.
  • Handle: RePEc:aeq:aeqsjb:v126_y2006_i3_q3_p387-403

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    Cited by:

    1. Hechtner, Frank, 2010. "Zur Bedeutung von Grenzsteuersätzen bei der Beurteilung von Tarifverwerfungen: Eine theoretische und empirische Analyse am Beispiel von § 32b EStG und § 34 EStG," arqus Discussion Papers in Quantitative Tax Research 104, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Hechtner, Frank & Hundsdoerfer, Jochen, 2008. "Die missverständliche Änderung der Gewerbesteueranrechnung nach § 35 EStG durch das Jahressteuergesetz 2008: Auswirkungen für die Steuerpflichtigen und für das Steueraufkommen," arqus Discussion Papers in Quantitative Tax Research 38, arqus - Arbeitskreis Quantitative Steuerlehre.

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution


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