IDEAS home Printed from https://ideas.repec.org/p/zbw/ifwkbw/25.html
   My bibliography  Save this paper

Der Einfluss der Lohnspreizung und der Haushaltszusammensetzung auf die Lohnsteuereinnahmen

Author

Listed:
  • Boysen-Hogrefe, Jens
  • Göttert, Marcell
  • Jäger, Philipp
  • Jessen, Robin

Abstract

Die Autoren beobachten, dass es bei der Ableitung der Lohnsteuereinnahmen für das Folgejahr aus makroökonomischen Größen immer wieder zu merklichen Abweichungen kommt, die im Zusammenhang mit bedeutenden Änderungen im Steuerrecht und deren Quantifizierung besonders ausgeprägt sein können. Von diesen deutlichen Abweichungen abgesehen wird die Lohnsteuer durch die Ableitung aus makroökonomischen Größen in der Tendenz unterschätzt. Heterogenes Lohnwachstum erklärt nur einen geringen Teil der auf Basis des SOEP berechneten Ableitungsdifferenz. Aggregierte Fortschreibungen auf Basis der Lohnsteuerstatistik legen nahe, dass Veränderungen in der Haushaltszusammensetzung bzw. in der Besetzung der Lohnsteuerklassen eine Unterschätzung der Lohnsteuereinnahmen anhand der Fortschreibung mit makroökonomischen Größen hervorgerufen haben dürfte.

Suggested Citation

  • Boysen-Hogrefe, Jens & Göttert, Marcell & Jäger, Philipp & Jessen, Robin, 2020. "Der Einfluss der Lohnspreizung und der Haushaltszusammensetzung auf die Lohnsteuereinnahmen," Kieler Beiträge zur Wirtschaftspolitik 25, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkbw:25
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/214911/1/1692974300.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Joachim Merz, 1994. "Microdata Adjustment by the Minimum Information Loss Principle," FFB-Discussionpaper 10, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    2. Bechara, Peggy & Kasten, Tanja & Schaffner, Sandra, 2015. "Dokumentation des RWI-Einkommensteuer-Mikrosimulationsmodells (EMSIM)," RWI Materialien 86, RWI - Leibniz-Institut für Wirtschaftsforschung.
    3. Boss, Achim & Boss, Alfred & Boss, Thomas, 2009. "Das Lohnsteueraufkommen in Deutschland: Erklärung und Prognose auf Basis der Lohnsteuerstatistik," Kiel Working Papers 1522, Kiel Institute for the World Economy (IfW Kiel).
    4. Gert G. Wagner & Joachim R. Frick & Jürgen Schupp, 2007. "The German Socio-Economic Panel Study (SOEP) – Scope, Evolution and Enhancements," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 127(1), pages 139-169.
    5. Jonathan Haughton & Shahidur R. Khandker, 2009. "Handbook on Poverty and Inequality," World Bank Publications - Books, The World Bank Group, number 11985, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Boysen-Hogrefe, Jens & Felbermayr, Gabriel & Kooths, Stefan & Laaser, Claus-Friedrich & Rosenschon, Astrid & Stolzenburg, Ulrich, 2020. "Finanzpolitik mit Weitblick ausrichten," Kieler Beiträge zur Wirtschaftspolitik 30, Kiel Institute for the World Economy (IfW Kiel).
    2. Jessen, Robin & Schmidt, Torsten & Christofzik, Désirée I. & Isaak, Niklas & Kirsch, Florian, 2023. "Inflation und kommunale Schuldentragfähigkeit. Projektbericht im Auftrag des Ministerium für Heimat, Kommunales, Bau und Digitalisierung des Landes Nordrhein-Westfalen," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 281078.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ulrike Stein, 2017. "Earnings Inequality in Germany: A Decomposition-Analysis," SOEPpapers on Multidisciplinary Panel Data Research 955, DIW Berlin, The German Socio-Economic Panel (SOEP).
    2. Cabane, Charlotte & Hille, Adrian & Lechner, Michael, 2015. "Mozart or Pelé? The effects of teenagers’ participation in music and sports," Economics Working Paper Series 1509, University of St. Gallen, School of Economics and Political Science.
    3. Heineck, Guido & Süssmuth, Bernd, 2013. "A different look at Lenin’s legacy: Social capital and risk taking in the Two Germanies," Journal of Comparative Economics, Elsevier, vol. 41(3), pages 789-803.
    4. Kemptner, Daniel & Tolan, Songül, 2018. "The role of time preferences in educational decision making," Economics of Education Review, Elsevier, vol. 67(C), pages 25-39.
    5. Eibich, Peter & Siedler, Thomas, 2020. "Retirement, intergenerational time transfers, and fertility," European Economic Review, Elsevier, vol. 124(C).
    6. Geyer, Johannes & Haan, Peter & Wrohlich, Katharina, 2015. "The effects of family policy on maternal labor supply: Combining evidence from a structural model and a quasi-experimental approach," Labour Economics, Elsevier, vol. 36(C), pages 84-98.
    7. Johannes Abeler & Armin Falk & Fabian Kosse, 2021. "Malleability of Preferences for Honesty," CESifo Working Paper Series 9033, CESifo.
    8. Luis Aguiar & Jörg Claussen & Christian Peukert, 2018. "Catch Me If You Can: Effectiveness and Consequences of Online Copyright Enforcement," Information Systems Research, INFORMS, vol. 29(3), pages 656-678, September.
    9. Fossen, Frank M. & König, Johannes, 2015. "Public health insurance and entry into self-employment," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112934, Verein für Socialpolitik / German Economic Association.
    10. Marco Caliendo & Frank M. Fossen & Alexander Kritikos & Miriam Wetter, 2015. "The Gender Gap in Entrepreneurship: Not just a Matter of Personality," CESifo Economic Studies, CESifo, vol. 61(1), pages 202-238.
    11. Shvartsman, Elena & Beckmann, Michael, 2015. "Stressed by your job: What is the role of personnel policy?," Working papers 2015/15, Faculty of Business and Economics - University of Basel.
    12. Stefanie Sperlich & Frauke-Marie Adler & Johannes Beller & Batoul Safieddine & Juliane Tetzlaff & Fabian Tetzlaff & Siegfried Geyer, 2022. "Getting Better or Getting Worse? A Population-Based Study on Trends in Self-Rated Health among Single Mothers in Germany between 1994 and 2018," IJERPH, MDPI, vol. 19(5), pages 1-13, February.
    13. Sarah Flèche & Richard Layard, 2017. "Do More of Those in Misery Suffer from Poverty, Unemployment or Mental Illness?," Kyklos, Wiley Blackwell, vol. 70(1), pages 27-41, February.
    14. Klos, Alexander & Rottke, Simon, 2013. "Saving and Consumption When Children Move Out," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79786, Verein für Socialpolitik / German Economic Association.
    15. Timm Bönke & Markus M. Grabka & Carsten Schröder & Edward N. Wolff & Lennard Zyska, 2019. "The Joint Distribution of Net Worth and Pension Wealth in Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 65(4), pages 834-871, December.
    16. Fossen, Frank M. & Glocker, Daniela, 2017. "Stated and revealed heterogeneous risk preferences in educational choice," European Economic Review, Elsevier, vol. 97(C), pages 1-25.
    17. Paul Schumann & Lars Kuchinke, 2020. "Do(n’t) Worry, It’s Temporary: The Effects of Fixed-Term Employment on Affective Well-Being," Journal of Happiness Studies, Springer, vol. 21(7), pages 2557-2582, October.
    18. Rose, Damaris & Stavrova, Olga, 2019. "Does life satisfaction predict reemployment? Evidence form German panel data," Journal of Economic Psychology, Elsevier, vol. 72(C), pages 1-11.
    19. Christian Pfeifer & Gesine Stephan, 2019. "Why women do not ask: gender differences in fairness perceptions of own wages and subsequent wage growth," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 43(2), pages 295-310.
    20. Matthias Lühr & Maria K. Pavlova & Maike Luhmann, 2022. "They are Doing Well, but is it by Doing Good? Pathways from Nonpolitical and Political Volunteering to Subjective Well-Being in Age Comparison," Journal of Happiness Studies, Springer, vol. 23(5), pages 1969-1989, June.

    More about this item

    Keywords

    Steuerschätzung; Deutschland; Steuern; Mikrosimulation; Demografie; Tax Forecasting; Germany; Taxes; Microsimulation; Demographics;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:ifwkbw:25. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/iwkiede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.