Der deutsche Einkommensteuertarif: Wieder eine Wachstumsbremse?
The structure of income taxation in Germany implies that the marginal and the average tax rates will rise significantly in the next years - even if the increase of nominal incomes is modest. The elasticity of the wage income tax revenues with respect to gross wages amounts to about 1.86, assuming that wages on average rise by 2 percent per year; such wage increases would probably mean that real wages hardly rise. The rising tax rates impair the incentives to work and dampen the growth of potential output. Regular tax rate cuts are necessary to avoid bracket creep. Indexation of the income tax system might be the solution. Copyright 2007 die Autoren Journal compilation 2007, Verein für Socialpolitik und Blackwell Publishing Ltd.
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Volume (Year): 9 (2008)
Issue (Month): 1 (02)
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References listed on IDEAS
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- Hindriks, Jean & Myles, Gareth D., 2013.
"Intermediate Public Economics,"
MIT Press Books,
The MIT Press,
edition 2, volume 1, number 0262018691.
- Boss, Alfred, 1978. "Zur künftigen Entwicklung des Lohnsteueraufkommens in der Bundesrepublik Deutschland," Open Access Publications from Kiel Institute for the World Economy 3191, Kiel Institute for the World Economy (IfW).
- Nigar Hashimzade & Jean Hindriks & Gareth D. Myles, 2006. "Solutions Manual to Accompany Intermediate Public Economics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262582694.
- Peter Haan & Viktor Steiner, 2004. "Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis," Discussion Papers of DIW Berlin 419, DIW Berlin, German Institute for Economic Research.
- Boss, Alfred & Ente, Werner, 1988. "Die Einkommensteuertarife 1965, 1986 und 1990: Wo liegen die Unterschiede?," Kiel Working Papers 311, Kiel Institute for the World Economy (IfW).
- Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank & Scheide, Joachim, 2007. "Verbessertes Arbeitsmarktumfeld stärkt Wachstum des Produktionspotentials in Deutschland," Kiel Discussion Papers 441/442, Kiel Institute for the World Economy (IfW).
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