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Aktuelle Reformvorschläge zum Einkommensteuertarif
[Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]

Author

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  • Stefan Bach

    (DIW Berlin)

Abstract

Zusammenfassung Der aktuelle Einkommensteuertarif belastet Mittelschichten und Besserverdienende relativ stark durch den schnellen Anstieg der Progression. Entlastungen durch eine Anhebung des Grundfreibetrags oder eine Abmagerung des Mittelstandsbauchs führen leicht zu Steuerausfällen von höheren zweistelligen Milliardenbeträgen im Jahr. Erhöhungen der Spitzensteuersätze wirken dem entgegen, allerdings sind die Aufkommenspotenziale bei den Hochverdienenden begrenzt. Sollen zum Beispiel die unteren 95 % der Bevölkerung um 1 % ihres steuerpflichtigen Einkommens entlastet werden, muss man die obersten 5 % mit knapp 3 % belasten, die Grenzbelastungen müssen um 5,5 Prozentpunkte steigen.

Suggested Citation

  • Stefan Bach, 2021. "Aktuelle Reformvorschläge zum Einkommensteuertarif [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(8), pages 606-614, August.
    • Handle: RePEc:spr:wirtsc:v:101:y:2021:i:8:d:10.1007_s10273-021-2979-1
    DOI: 10.1007/s10273-021-2979-1
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    References listed on IDEAS

    as
    1. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    2. Stefan Bach, 2020. "Vermögensabgabe DIE LINKE. Aufkommen und Verteilungswirkungen: Forschungsprojekt im Auftrag der Fraktion DIE LINKE. im Bundestag und der Rosa-Luxemburg-Stiftung," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 127, number pbk157, Enero-Abr.
    3. Stefan Bach & Martin Beznoska & Viktor Steiner, 2016. "Wer trägt die Steuerlast in Deutschland? Steuerbelastung nur schwach progressiv," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(51/52), pages 1207-1216.
    4. Gechert, Sebastian & Heimberger, Philipp, 2022. "Do corporate tax cuts boost economic growth?," European Economic Review, Elsevier, vol. 147(C).
    5. Sebastian Gechert, 2015. "What fiscal policy is most effective? A meta-regression analysis," Oxford Economic Papers, Oxford University Press, vol. 67(3), pages 553-580.
    6. Stefan Bach & Hermann Buslei, 2017. "Wie können mittlere Einkommen beim Einkommensteuertarif entlastet werden?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(20), pages 391-399.
    7. Beznoska, Martin & Hentze, Tobias, 2021. "Wahlprogramme zur Einkommensteuer: Unten entlasten, oben belasten," IW-Kurzberichte 22/2021, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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