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How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany

Author

Listed:
  • Florian Dorn
  • Clemens Fuest
  • Björn Kauder
  • Luisa Lorenz
  • Martin Mosler
  • Niklas Potrafke
  • Luisa Dörr

Abstract

No abstract is available for this item.

Suggested Citation

  • Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 15(04), pages 34-39, December.
  • Handle: RePEc:ces:ifodic:v:15:y:2017:i:04:p:34-39
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    References listed on IDEAS

    as
    1. Beznoska, Martin, 2016. "Die Belastungs- und Aufkommenswirkungen der kalten Progression," IW policy papers 14/2016, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    2. Projektgruppe Gemeinschaftsdiagnose, 2016. "Deutsche Wirtschaft gut ausgelastet – Wirtschaftspolitik neu ausrichten: Gemeinschaftsdiagnose Herbst 2016," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(40), pages 895-971.
    3. Projektgruppe Gemeinschaftsdiagnose, 2016. "German Economy on Track – Economic Policy Needs to Be Realigned," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(19), pages 03-60, October.
    4. Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Florian Dorn, 2016. "Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
    5. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Potrafke. Niklas & Luisa Dörr, 2017. "Bracket Creep – Distribution Effects of a Rolling Income Tax Rate," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(03), pages 28-39, February.
    6. Projektgruppe Gemeinschaftsdiagnose, 2016. "Gemeinschaftsdiagnose im Herbst 2016: Deutsche Wirtschaft gut ausgelastet – Wirtschaftspolitik neu ausrichten," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 23(06), pages 26-29, December.
    7. Christian Breuer, 2016. "Additional Tax Revenues and Hidden Tax Increases – On the Results of the Tax Revenue Estimate of May 2016," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(11), pages 46-50, June.
    8. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "Tax Increases Via the Back Door – Fiscal Revenue Impact of Bracket Creep," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(02), pages 51-58, January.
    9. Philipp Breidenbach & Roland Döhrn & Tanja Kasten, 2014. "Der Weg ist frei: mehr Steuergerechtigkeit durch nachhaltigen Abbau der kalten Progression," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 859-863, December.
    10. Jens Lemmer, 2014. "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 872-878, December.
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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