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Verteilungswirkungen des Karlsruher Entwurfs zur Einkommensteuerreform

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  • Bork, Christhart

Abstract

Kürzlich hat der Karlsruher Arbeitskreis einen Entwurf zu einem radikal vereinfachten Einkommensteuergesetz vorgelegt. In der politischen Diskussion ist der Reformansatz auf ein positives Echo gestoßen. Einschränkend wurden von politischer Seite allerdings potentielle negative Verteilungswirkungen des Reformansatzes problematisiert. Welche Veränderungen bei der Einkommensteuerbelastung induziert der Reformansatz? Welche gesellschaftlichen Gruppen würden von dem veränderten Einkommensteuerrecht profitieren?

Suggested Citation

  • Bork, Christhart, 2001. "Verteilungswirkungen des Karlsruher Entwurfs zur Einkommensteuerreform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 81(8), pages 480-488.
  • Handle: RePEc:zbw:wirtdi:40821
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    1. Felderer, Bernhard & Homburg, Stefan, 2005. "Makroökonomik und neue Makroökonomik," EconStor Books, ZBW - German National Library of Economics, number 92556.
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    Cited by:

    1. Gerhard Wagenhals, 2004. "Tax-benefit microsimulation models for Germany: A Survey," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 235/2004, Department of Economics, University of Hohenheim, Germany.
    2. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
    3. Peter Gottfried & Hannes Schellhorn, 2001. "Das IAW-Einkommenspanel und das Mikrosimulationsmodell SIMST," IAW Discussion Papers 04, Institut für Angewandte Wirtschaftsforschung (IAW).
    4. Joachim Merz & Henning Stolze & Markus Zwick, 2006. "Wirkungen alternativer Steuerreformmodelle auf die Einkommensverteilung von Freien und anderen Berufen," FFB-Discussionpaper 64, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    5. Maiterth Ralf, 2004. "Verteilungswirkungen alternativer Konzepte zur Familienförderung / Distributional Effects of Alternative Concepts of Family Support: Eine empirische Analyse auf Grundlage der Einkommensteuerstatistik ," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 224(6), pages 696-730, December.

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