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Reformbedürftiger Spitzensteuersatz: Leistungsanreize für Normalverdiener im Einkommensteuertarif stärken

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  • Lemmer, Jens

Abstract

Wer als Single ein zu versteuerndes Einkommen von rund 54.000 Euro im Jahr erzielt, zahlt den Spitzensteuersatz von 42 Prozent. Damit wird der Spitzensteuersatz bereits bei dem 1,3-fachen des Durchschnittseinkommens eines Vollzeiterwerbstätigen fällig und belastet nicht nur Spitzenverdiener, sondern auch zunehmend mittlere Einkommen. Nach der Kritik am Mittelstandsbauch im DSi kompakt Nr. 27 wird hier nun ein weiteres Strukturproblem des Einkommensteuertarifs beleuchtet. Das verdeutlicht den großen Reformbedarf, der inzwischen in der Einkommensteuer aufgelaufen ist. Punktuelle oder geringfügige Korrekturen reichen daher nicht aus. Stattdessen ist es nötig, den Tarif im Rahmen eines Gesamtkonzepts gründlich zu überarbeiten, wie dies im DSi kompakt Nr. 26 erläutert wird. Warum im Zuge einer solchen Reform insbesondere auch der Spitzensteuersatz erst ab einem deutlich höheren Einkommen greifen sollte, wird nachfolgend vertieft dargelegt.

Suggested Citation

  • Lemmer, Jens, 2017. "Reformbedürftiger Spitzensteuersatz: Leistungsanreize für Normalverdiener im Einkommensteuertarif stärken," DSi kompakt 30, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    • Handle: RePEc:zbw:dsikom:30
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    1. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77, October.
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