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Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik

  • Ralf Maiterth
  • Heiko Müller
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    On the basis of an empirical analysis we discuss two alternative criterions to quantify distribu-tional effects of the income tax cut enforced by the former German red-green-government. Distributional effects can be measured by the impact of a tax reform either on the distribution of income or the distribution of the tax burden. We show the importance of the applied crite-rion for the interpretation of the results. Furthermore, we highlight the problems of focussing on the impact of a tax reform on the net income of taxpayers. It seems preferable to assess distributional effects by the impact of a tax reform on the disproportionality of the tax burden.

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    File URL: http://dx.doi.org/10.3790/schm.129.3.375
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    Article provided by Duncker & Humblot, Berlin in its journal Schmollers Jahrbuch.

    Volume (Year): 129 (2009)
    Issue (Month): 3 ()
    Pages: 375-390

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    Handle: RePEc:aeq:aeqsjb:v129_y2009_i1_q1_p375-390
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    1. Stefan Bach & Peter Haan & Hans-Joachim Rudolph & Viktor Steiner, 2004. "Reformkonzepte zur Einkommens- und Ertragsbesteuerung: erhebliche Aufkommens- und Verteilungswirkungen, aber relativ geringe Effekte auf das Arbeitsangebot," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 71(16), pages 185-204.
    2. Bönke, Timm & de Haan, Jakob, 2006. "Was hätte man sonst machen können? Alternativszenarien zur rot-grünen Einkommensteuerreform," Discussion Papers 2006/3, Free University Berlin, School of Business & Economics.
    3. repec:zbw:esmono:92547 is not listed on IDEAS
    4. Giacomo Corneo, 2005. "Verteilungsarithmetik der rot-grünen Einkommensteuerreform," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 125(2), pages 299-314.
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