IDEAS home Printed from https://ideas.repec.org/a/ces/ifosdt/v79y2026i08p14-19.html

Einkommensteuerreform: Keine Entlastung der Mitte – weitere Belastungen drohen

Author

Listed:
  • Stefan Bach

Abstract

Die Einkommensteuerreform der Koalition aus Union und SPD entlastet die arbeitende Mitte real nicht. Nominal sinken die Steuern 2027/2028 um gut 7 Mrd. Euro; die kalte Progression belastet bei 5 % Inflation aber mit 12,6 Mrd. Euro. Rechnet man die reale Entwertung des Kindergeldes von 2,9 Mrd. Euro hinzu, bleiben reale Belastungen von 8,3 Mrd. Euro im Jahr. Gesamtwirtschaftlich gibt die Koalition weniger als die Hälfte der Belastungen durch die kalte Progression einschließlich der erforderlichen Kindergelderhöhung zurück.

Suggested Citation

  • Stefan Bach, 2026. "Einkommensteuerreform: Keine Entlastung der Mitte – weitere Belastungen drohen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 79(08), pages 14-19, August.
    • Handle: RePEc:ces:ifosdt:v:79:y:2026:i:08:p:14-19
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/sd-2026-08-zdg-bach-einkommensteuer-reformen.pdf
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:79:y:2026:i:08:p:14-19. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.