Verteilungswirkungen alternativer Konzepte zur Familienförderung / Distributional Effects of Alternative Concepts of Family Support: Eine empirische Analyse auf Grundlage der Einkommensteuerstatistik des Statistischen Bundesamtes / An Empirical Analysis Based on the Income Tax Statistics of the German Federal Statistical Office
The article analyses for the first time distributive effects of family support implied in German income tax law for the different legal states of 1995,2003,2005 and for the so called „Karlsruher Entwurf“ on the basis of single data sets from the 10 % sample of the income tax statistics provided by the German Federal Statistical Office. Family support within the scope of the income splitting method induces a very inhomogeneous tax relief for married couples which increases with higher family incomes. About one third of the married couples do not or only very scarcely benefit from income splitting independent of the legal state. About one quarter of the entire national tax loss of approximately 30 billion € p.a. due to the splitting method accounts for less than 7 % of all married couples. In contrast to the varying income taxation of married couples child support is – except for the legal state of 1995 – widely independent of family income. Within the current national child support, which amounts to about 32 billion € p.a. in 2003 and therefore nearly doubles the amount of 1995, the current child allowance is – according to amount – only marginal. The „Karlsruher Entwurf“ solely grants direct monetary child benefits that amount to 49 billion € and therefore offers the by far highest support of families with children. To substitute the current national child support for a family splitting of income for tax purposes would – accordant with the splitting of income between spouses – induce a very inhomogeneous child support. However, the national budget would be – on the other hand – burdened to a clearly lesser extent. A child support that combines family income splitting with child benefit would have impacts that are similar to the current national child support
Volume (Year): 224 (2004)
Issue (Month): 6 (December)
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