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The Future of the Tax Burden in Germany

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  • Dieter Dziadkowski

Abstract

According to Dieter Dziadkowski, the currently favourable revenue situation for the federal government and the Länder constitutes an opportunity to lower the taxation burden on work. This calls for a completely new wage structure, as the current structure, which is characterised by “fast” progression in the lower and middle income classes, leads to a marked increase in the tax burden, even in the case of moderate wage increases.

Suggested Citation

  • Dieter Dziadkowski, 2016. "The Future of the Tax Burden in Germany," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(11), pages 27-33, June.
    • Handle: RePEc:ces:ifosdt:v:69:y:2016:i:11:p:27-33
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    References listed on IDEAS

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    Cited by:

    1. Dieter Dziadkowski, 2018. "Plea for a Realistic Income Tax Rate Structure," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 35-47, June.

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    More about this item

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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