IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich

  • Andreas Peichl
  • Nico Pestel
  • Sebastian Siegloch

The German tax system is usually considered as one of the most progressive ones in Europe, especially due to its unique mathematical formula of continuously increasing marginal tax rates in the personal income tax. However, other taxes such as indirect or payroll taxes need to be considered as well when assessing the progressivity of the overall system. This paper takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting redistributive effects in a European context. Our results show that the progressivity of the German system is rather average compared to other EU countries. The high redistributive power of the personal income tax is compensated by regressive social insurance contributions and indirect taxes. Deutschland wird im europäischen Vergleich häufig ein überdurchschnittlich progressives Steuersystem attestiert. Die einzigartige, mehrstufige Progressionsformel der Einkommensteuer trägt ohne Zweifel zu dieser Sichtweise bei. Um ein umfassendes Bild der Progressivität eines Gesamtsystems zu bekommen, müssen jedoch andere Steuer- und Abgabenarten, wie indirekte Steuern und Sozialversicherungsabgaben, mit einbezogen werden. Im vorliegenden Beitrag wird die Gesamtprogressivität des deutschen Steuer-, Abgaben- und Transfersystems quantifiziert und im europäischen Kontext verglichen. Darüber hinaus werden die vom Steuersystem ausgehenden Umverteilungswirkungen analysiert. Unsere Ergebnisse zeigen, dass die Progressivität Deutschlands im europäischen Vergleich insgesamt eher im mittleren Bereich anzusiedeln ist. Selbst der Einkommensteuer kann nur eine mittlere Progressivität, dafür aber eine relativ hohe Umverteilungswirkung bescheinigt werden. Diese wird allerdings durch die stark regressiv wirkenden Sozialversicherungsbeiträge und die indirekten Steuern reduziert.

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.

File URL: http://ejournals.duncker-humblot.de/doi/pdfplus/10.3790/vjh.82.1.111
Download Restriction: no

Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

Volume (Year): 82 (2013)
Issue (Month): 1 ()
Pages: 111-127

as
in new window

Handle: RePEc:diw:diwvjh:82-1-8
Contact details of provider: Postal: Mohrenstraße 58, D-10117 Berlin
Phone: xx49-30-89789-0
Fax: xx49-30-89789-200
Web page: http://www.diw.de/en
Email:


More information through EDIRC

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.:

as in new window
  1. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2009. "Automatic Stabilizers and Economic Crisis: US vs. Europe," IZA Discussion Papers 4310, Institute for the Study of Labor (IZA).
  2. R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56, pages 498.
  3. Atkinson, A. B. & Piketty, Thomas (ed.), 2007. "Top Incomes Over the Twentieth Century: A Contrast Between Continental European and English-Speaking Countries," OUP Catalogue, Oxford University Press, number 9780199286881, March.
  4. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
  5. Loeffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte 49, Institute for the Study of Labor (IZA).
  6. Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011. "Effective taxation of top incomes in Germany," Discussion Papers 2011/18, Free University Berlin, School of Business & Economics.
  7. Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2009. "Top Incomes in the Long Run of History," NBER Working Papers 15408, National Bureau of Economic Research, Inc.
  8. Stefan Bach & Peter Haan, 2011. "Spitzensteuersatz: wieder Spielraum nach oben," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(46), pages 3-9.
  9. Sutherland, Holly, 2001. "EUROMOD: an integrated European benefit-tax model: final report," EUROMOD Working Papers EM9/01, EUROMOD at the Institute for Social and Economic Research.
  10. Andreas Peichl & Nico Pestel & Hilmar Schneider, 2010. "Does Size Matter? The Impact of Changes in Household Structure on Income Distribution in Germany," CESifo Working Paper Series 3219, CESifo Group Munich.
  11. Stefan Bach, 2005. "Grundlegende Reform der Einkommensbesteuerung: inwieweit kann die Bemessungsgrundlage verbreitert und das Steuerrecht vereinfacht werden?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 72(36), pages 523-527.
  12. Willi Leibfritz & Wilhelm Meister, 2000. "Abgabenbelastung des Faktors Arbeit," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 53(18), pages 30-31, 06.
  13. Hans-Werner Sinn, 2002. "Die rote Laterne Die Gründe für Deutschlands Wachstumsschwäche und die notwendigen Reformen," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 55(23), pages 3-32, December.
  14. Verbist, Gerlinde, 2004. "Redistributive effect and progressivity of taxes: an international comparison across the EU using EUROMOD," EUROMOD Working Papers EM5/04, EUROMOD at the Institute for Social and Economic Research.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:diw:diwvjh:82-1-8. 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: (Bibliothek)

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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.