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Verringerung der Überbesteuerung durch heimliche Steuererhöhungen dringend erforderlich


  • Dieter Dziadkowski


Bei steigenden Einkommen führt die "kalte Progression" des Einkommensteuertarifs für den Steuerzahler dazu, dass seine Einkommensteuer automatisch stärker zunimmt als das Einkommen selbst. Diese "heimlichen Steuererhöhungen" werden 2008 und 2009 infolge der nominalen Lohnerhöhungen zunehmen, da eine entsprechende Tarifanpassung nicht realisiert wurde. Nach Ansicht von Dieter Dziadkowski, ehemals Mitglied der Bareis-Kommission, wird insbesondere der inzwischen zu geringe Grundfreibetrag zur Steuerfreistellung des Existenzminimums zu verfassungswidrigen Belastungen führen. Zur Behebung der Verwerfungen wäre eine Regelung notwendig, die den Einkommensteuertarif der inflationären Entwicklung laufend anpasst.

Suggested Citation

  • Dieter Dziadkowski, 2008. "Verringerung der Überbesteuerung durch heimliche Steuererhöhungen dringend erforderlich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(10), pages 19-24, May.
  • Handle: RePEc:ces:ifosdt:v:61:y:2008:i:10:p:19-24

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    References listed on IDEAS

    1. Homburg, Stefan, 1995. "Zur Steuerfreiheit des Existenzminimums," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 182-195.
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    Cited by:

    1. repec:ces:ifosdt:v:71:y:2018:i:11:p:35-47 is not listed on IDEAS
    2. Dieter Dziadkowski, 2013. "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, March.

    More about this item


    Steuererhöhung; Steuerpolitik; Einkommensteuer; Steuerbelastung; Deutschland;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


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