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Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer

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  • Stöwhase Sven

    (Fraunhofer-Institut für Angewandte Informationstechnik, Kompetenzzentrum Mikrosimulationsmodelle, Schloss Birlinghoven, 53754 Sankt Augustin)

Abstract

From 2010 on, a new tax law („Bürgerentlastungsgesetz“), which allows for more generous deductions, lowers total revenue from income taxation by more than 9 billion Euros per year. In addition, this new law leads to extensive changes concerning the source taxation of wage income. The present paper explores these effects and shows that wage taxes increase for some tax payers, despite the fact that their final tax liability decreases. On the other hand, the new law reduces the wage tax of secondary wage earners and thereby helps to diminish the negative work incentives associated with the German income tax system.

Suggested Citation

  • Stöwhase Sven, 2011. "Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 60(1), pages 3-23, April.
  • Handle: RePEc:lus:zwipol:v:60:y:2011:i:1:p:3-23
    DOI: 10.1515/zfwp-2011-0102
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