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Verteilungswirkungen des Karlsruher Entwurfs zur Einkommensteuerreform

  • Bork, Christhart
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    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?

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    Article provided by ZBW – German National Library of Economics / Leibniz Information Centre for Economics in its journal Wirtschaftsdienst.

    Volume (Year): 81 (2001)
    Issue (Month): 8 ()
    Pages: 480-488

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    Handle: RePEc:zbw:wirtdi:40821
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