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Ungleichheit und Umverteilung über das Steuersystem. Eine Analyse der Verteilungseffekte von direkten Steuern und steuerlichen Abzügen mit Steuerdaten des Kantons Aargau (2001-2011)

Author

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  • Oliver Hümbelin

Abstract

In vielen Ländern der OECD hat in den letzten Jahrzehnten die Ungleichheit zwischen Reichen und Armen zugenommen. Von einigen Autoren wird dafür die reduzierte Umverteilung im Rahmen von Steuern verantwortlich gemacht. Die vorliegende Studie leistet einen Beitrag zur Literatur, indem der Wandel von Umverteilungseffekten von Einkommens- und Vermögenssteuern im Detail untersucht wird. Dafür werden Individual-Steuerdaten eines Schweizer Kantons verwendet, die eine Analyse der Verteilungswirkung des Steuersystems im Zeitraum von 2001 bis 2011 ermöglichen. Da die Schweiz über ein dezentrales Fiskalsystem verfügt, kann der Wandel des Verteilungseffektes auf unterschiedlichen föderalen Ebenen analysiert und danach gefragt werden, ob Steuerwettbewerb zu unterschiedlichen Ergebnissen auf den föderalen Stufen führt. Ferner kann die Analyse die Umverteilungswirkung von steuerlichen Abzügen miteinbeziehen, die als versteckte wohlfahrtsstaatliche Eingriffe gelten. Methodisch verwendet der vorliegende Beitrag eine Dekomposition von Gini basierten Umverteilungseffekten, die Effekte der Progression, des mittleren Steuersatzes und horizontale Effekte unterscheidet. Die Studie zeigt auf, dass der umverteilende Effekt von direkten Steuern abgenommen hat. Dies ist auf einen Rückgang der umverteilenden Wirkung von Kantons- und Gemeindesteuern zurückzuführen, während der Effekt der direkten Bundessteuer konstant geblieben ist. Gleichzeitig verringern steuerliche Abzüge die Umverteilung über Steuern erheblich - um beinahe 50% des Effektes. Dies ist insbesondere auf gemachte Abzüge von Liegenschaftskosten und Schuldzinsen sowie Abzüge im Rahmen von geleisteten Zahlungen der überobligatorischen Altersvorsorge zurückzuführen, die zu deutlichen Entlastungen der hohen Einkommen führen.

Suggested Citation

  • Oliver Hümbelin, 2016. "Ungleichheit und Umverteilung über das Steuersystem. Eine Analyse der Verteilungseffekte von direkten Steuern und steuerlichen Abzügen mit Steuerdaten des Kantons Aargau (2001-2011)," University of Bern Social Sciences Working Papers 23, University of Bern, Department of Social Sciences.
    • Handle: RePEc:bss:wpaper:23
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    References listed on IDEAS

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    More about this item

    Keywords

    Umverteilungseffekte; direkte Steuern; Steuerabzüge; Schweiz;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

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