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Horizontale Gleichheit im Abgaben-Transfersystem: eine Analyse äquivalenter Einkommen von Arbeitnehmern in Deutschland

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  • Bönke, Timm
  • Eichfelder, Sebastian

Abstract

Unter Verwendung des Konzepts äquivalenter Einkommen vergleichen wir acht verschiedene Typen von Arbeitnehmerhaushalten im Hinblick auf ihre Nettobelastung aus Steuern, Sozialbeiträgen und Transferzahlungen aus dem ALG II. Anhand des Kriteriums horizontaler Gleichheit können wir darlegen, dass unter der Verwendung üblicher Äquivalenzskalen Familien im unteren Einkommensbereich strukturell gegenüber Singlehaushalten finanziell benachteiligt werden. Für hohe Markteinkommen lässt sich demgegenüber eine Privilegierung von Familien und insbesondere gemeinsam veranlagten Ehegatten feststellen. Auf Basis der ermittelten Untersuchungsergebnisse kann konstatiert werden, dass hinsichtlich der horizontalen Gleichheit Wertungswidersprüche zwischen dem Steuer- und Sozialversicherungsrecht einerseits und dem Sozialrecht andererseits bestehen. Aus dem verwendeten Modellrahmen lässt sich keine befriedigende Begründung für diese Wertungswidersprüche ableiten.

Suggested Citation

  • Bönke, Timm & Eichfelder, Sebastian, 2008. "Horizontale Gleichheit im Abgaben-Transfersystem: eine Analyse äquivalenter Einkommen von Arbeitnehmern in Deutschland," arqus Discussion Papers in Quantitative Tax Research 36, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:36
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    1. Timm Bönke & Sebastian Eichfelder, 2010. "Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 295-331, September.

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