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Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland

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  • Clemens Fuest
  • Andreas Peichl
  • Thilo Schaefer

Abstract

The simplification of the tax system is a key objective of many income tax reform proposals. This paper investigates the distributional impact of tax simplification. Our empirical analysis is based on a microsimulation model for the German tax and transfer system (FiFoSiM). We model tax simplification as the abolition of a set of controversial deductions from the tax base. We combine these simplifications with a tax rate schedule adjustment to preserve revenue neutrality. The combination with a flat tax rate increases the inequality of after-tax incomes whereas the combination with a directly progressive rate schedule adjustment reduces inequality. Copyright 2007 die Autoren Journal compilation 2007, Verein für Socialpolitik und Blackwell Publishing Ltd.

Suggested Citation

  • Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
    • Handle: RePEc:bla:perwir:v:8:y:2007:i:1:p:20-37
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    References listed on IDEAS

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    1. Merz, Joachim, 1994. "Microsimulation - A Survey of Methods and Applications for Analyzing Economic and Social Policy," MPRA Paper 7232, University Library of Munich, Germany.
    2. Gerhard Wagenhals, 2001. "Incentive and Redistribution Effects of the "Karlsruher Entwurf zur Reform des Einkommenssteuergesetzes"," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 194/2001, Department of Economics, University of Hohenheim, Germany.
    3. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
    4. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2005. "Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-3, University of Cologne, FiFo Institute for Public Economics.
    5. Fuest, Clemens, 2000. "Steuerpolitik und Arbeitslosigkeit," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 11, number urn:isbn:9783161474583.
    6. Hans-Georg Petersen & Antje Fischer & Juliane Flach, 2005. "Wirkungen der Einfachsteuer auf die Steuerbelastung von Haushalten und Unternehmen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(1), pages 71-94, February.
    7. Stefan Bach, 2005. "Grundlegende Reform der Einkommensbesteuerung: inwieweit kann die Bemessungsgrundlage verbreitert und das Steuerrecht vereinfacht werden?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 72(36), pages 523-527.
    8. Gerhard Wagenhals, 2004. "Tax-benefit microsimulation models for Germany: A Survey," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 235/2004, Department of Economics, University of Hohenheim, Germany.
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