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Hat die Flat Tax eine indirekte Progression?

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  • Scherf, Wolfgang

Abstract

Eine Flat Tax wird immer wieder als Alternative zur progressiven Einkommensteuer empfohlen. Sie würde zur Steuervereinfachung beitragen und die negativen Anreizeffekte steigender Grenzsteuersätze beseitigen. Die Besteuerung nach der Leistungsfähigkeit und die gewünschte Umverteilung seien aufgrund der indirekten Progression der Flat Tax nicht fundamental gefährdet. Aber ist die Flat Tax überhaupt indirekt progressiv?

Suggested Citation

  • Scherf, Wolfgang, 2017. "Hat die Flat Tax eine indirekte Progression?," Finanzwissenschaftliche Arbeitspapiere 97, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    • Handle: RePEc:zbw:jlufwa:97
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