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Bemessungsgrundlage schlägt Fünf-Stufen-Tarif: Eine Simulationsanalyse des Reformvorschlags nach Rose

Listed author(s):
  • Peichl, Andreas



  • Pestel, Nico



  • Schneider, Hilmar



  • Siegloch, Sebastian



Die Komplexität des deutschen Steuersystems hat in den vergangenen Jahren immer wieder Verbesserungsvorschläge hervorgerufen. In diesem Beitrag analysieren wir den von Manfred Rose vorgelegten Reformvorschlag eines Fünf-Stufen-Tarifs in Verbindung mit einer Reform der steuerlichen Bemessungsgrundlage. Unsere Simulationsergebnisse zeigen, dass die Reform mit äußerst negativen Arbeitsmarkteffekten verbunden wäre, die aus der deutlich höheren steuerlichen Belastung resultieren. Während der Fünf-Stufen-Tarif die Haushalte ceteris paribus entlasten würde, führt die Verbreiterung der Bemessungsgrundlage zu einer erheblichen Mehrbelastung. Unsere Ergebnisse zeigen, wie bedeutsam die Definition der Bemessungsgrundlage für die Effekte einer Steuerreform sein kann.

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Paper provided by Institute for the Study of Labor (IZA) in its series IZA Standpunkte with number 36.

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Length: 15 pages
Date of creation: Apr 2011
Publication status: published in: Wirtschaftsdienst, 2011, 91(5), 328-332
Handle: RePEc:iza:izasps:sp36
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