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Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke
[Revenue, employment and growth effects of the integrated reform of the German income tax and benefit system (Bürgergeld) proposal by Mitschke]

Author

Listed:
  • Fuest, Clemens
  • Heilmann, Sven
  • Peichl, Andreas
  • Schaefer, Thilo
  • Bergs, Christian

Abstract

In dem vorliegenden Gutachten werden die Aufkommens-, Beschäftigungs- und Wachstumseffekte des integrierten Einkommensteuer- und Bürgergeldvorschlags von Joachim Mitschke (2004) untersucht. Grundlage der Analyse ist das um die Bürgergeldkomponente erweiterte Steuer- Transfer-Simulationsmodell FiFoSiM des Finanzwissenschaftlichen Forschungsinstituts an der Universität zu Köln (FiFo). Die Aufkommenswirkungen werden zunächst unter der Annahme untersucht, dass es keine Anpassungsreaktionen der Wirtschaftssubjekte gibt. In einem zweiten Schritt werden diese Anpassungsreaktionen, vor allem die Auswirkungen auf Beschäftigung und Gesamtproduktion, analysiert. Die Einführung des Bürgergeldes einschließlich des neuen Steuersystems ist nicht finanzierungsneutral und abhängig von der konkreten Ausgestaltung. In der dem Gesetzestext am ehesten entsprechenden Variante "BG Basis" entstehen Nettokosten des integrierten Modells von 35,7 Mrd. Wird das Bürgergeld bei Arbeitsverweigerung gekürzt, belaufen sich die Nettokosten auf 14,4 Mrd. Euro. Bei entsprechender Modifikation der Variante "BG Basis" kommt es zu einem Anstieg des Arbeitsangebotes von gut 100.000 Vollzeitstellen. Die Umsetzung des Bürgergeldkonzepts einschließlich der Neuordnung des Steuersystems erhöht die Beschäftigung um 415.000 Vollzeitstellen und das Bruttosozialprodukt um 1,2%.

Suggested Citation

  • Fuest, Clemens & Heilmann, Sven & Peichl, Andreas & Schaefer, Thilo & Bergs, Christian, 2006. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke [Revenue, employment and growth effects of the in," FiFo Reports - FiFo-Berichte 8, University of Cologne, FiFo Institute for Public Economics.
  • Handle: RePEc:zbw:fifore:8
    Note: Gutachten im Auftrag der Humanistischen Stiftung, Frankfurt am Main
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    References listed on IDEAS

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    Cited by:

    1. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522, December.
    2. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    3. Fuest Clemens & Peichl Andreas, 2008. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," Review of Economics, De Gruyter, vol. 59(2), pages 94-113, August.
    4. Hohenleitner, Ingrid & Straubhaar, Thomas, 2008. "Bedingungsloses Grundeinkommen und Solidarisches Bürgergeld - mehr als sozialutopische Konzepte," Edition HWWI: Chapters, in: Straubhaar, Thomas (ed.), Bedingungsloses Grundeinkommen und Solidarisches Bürgergeld - mehr als sozialutopische Konzepte, volume 1, pages 9-127, Hamburg Institute of International Economics (HWWI).

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    More about this item

    Keywords

    Steuerreform; Simulationsanalysen; Mitschke-Konzept; Bürgergeld; Tax reform; tax simulation; Mitschke proposal; negative income tax;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J68 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Public Policy

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