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Beurteilung der Verteilungswirkungen der "rot-Grünen" Einkommensteuerpolitik: Eine Frage des Maßstabes

  • Maiterth, Ralf
  • Müller, Heiko
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    Anhand einer empirischen Untersuchung der Folgen der Senkung des Einkommensteuertarifs durch die rot-grüne Regierung werden die für eine verteilungspolitische Wertung geeigneten Maßstäbe der Steuerlastumverteilung und der Einkommensumverteilung diskutiert. Dabei wird aufgezeigt, welchen Einfluss die Wahl des Bewertungsmaßstabs für die Interpretation der Ergebnisse hat. Es wird herausgearbeitet,dass eine allein auf die Nettoeinkommensverteilung fokussierte Wertung problematisch ist, da die Implikationen einer derartigen Steuerpolitik mit den primären Aufgaben der Einkommensbesteuerung in Konflikt stehen. Zur verteilungspolitischen Beurteilung von Steuerrechtsänderungen scheint der Maßstab der Steuer(last)umverteilung besser geeignet.

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    File URL: http://econstor.eu/bitstream/10419/27043/1/509783376.PDF
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    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 10.

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    Date of creation: 2005
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    Handle: RePEc:zbw:arqudp:10
    Contact details of provider: Web page: http://www.arqus.info/

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