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.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 9 (2008)
Issue (Month): 1 (02)
|Contact details of provider:|| Web page: http://www.blackwellpublishing.com/journal.asp?ref=1465-6493|
More information through EDIRC
|Order Information:||Web: http://www.blackwellpublishing.com/subs.asp?ref=1465-6493|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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).
- Hindriks, Jean & Myles, Gareth D., 2013.
"Intermediate Public Economics,"
MIT Press Books,
The MIT Press,
edition 2, volume 1, number 0262018691, September.
- 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).
- 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 & Elendner Thomas, 2004. "Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was “kosten” sie?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 53(3), pages 259-286, December.
- 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, September.
- 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).
When requesting a correction, please mention this item's handle: RePEc:bla:perwir:v:9:y:2008:i:1:p:102-124. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing)or (Christopher F. Baum)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.