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Regelungen zum Abbau der kalten Progression im internationalen Vergleich

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  • Lemmer, Jens

Abstract

Unter kalter Progression versteht man steuerliche Mehrbelastungen, die entstehen, wenn der progressive Einkommensteuertarif trotz eines Anstiegs des Preisniveaus unverändert bleibt. Steigen die Einkommen nur in Höhe der Inflationsrate und wird damit lediglich die Kaufkraft konstant gehalten, führt die Tarifprogression dennoch zu höheren Durchschnittssteuersätzen, so dass das reale Nettoeinkommen nach Steuern abnimmt. Diese Steuererhöhungen sind nicht gerechtfertigt, weil keine reale Erhöhung der wirtschaftlichen Leistungsfähigkeit der Steuerpflichtigen vorliegt. Aus finanzwissenschaftlicher Sicht sind daher die zusätzlichen Steuerbelastungen infolge der kalten Progression ungerecht. Daraus folgt, dass zur Wahrung der Steuergerechtigkeit eine regelmäßige Korrektur des Einkommensteuertarifs erforderlich ist. In Deutschland ist der Abbau der kalten Progression derzeit nicht verbindlich geregelt. Im Folgenden wird dargestellt, welche Regelungen zur Vermeidung inflationsbedingter Steuermehrbelastungen in anderen Staaten existieren.

Suggested Citation

  • Lemmer, Jens, 2014. "Regelungen zum Abbau der kalten Progression im internationalen Vergleich," DSi kompakt 12, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    • Handle: RePEc:zbw:dsikom:12
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    Cited by:

    1. Peter Brandner, 2015. "Anmerkungen zur kalten Progression und ihrer Berechnung," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 463-471, May.
    2. Franz Xaver Peteranderl & Clemens Fuest & Franz Josef Pschierer & Schanz,Deborah, 2018. "Abundantly Flowing Tax Revenues, Huge Challenges – Expectations for Sustainable Taxation and Fiscal Policies," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(06), pages 03-17, March.
    3. N. N., 2015. "WIFO-Monatsberichte, Heft 5/2015," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), May.

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