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Kiel Institute for World Economics Kiel Working Papers, Kiel Institute for World Economics

No 1185:
Steuerreform und Lohnsteueraufkomnmen in Deutschland ; Simulation auf Basis der Lohnsteuerstatistik

Alfred Boss and Thomas Elendner

Abstract: The gross wage income distributions for different groups of taxpayers in 1998 are used to derive wage income distributions for 2001–2006. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced. Introducing new tax rates in 2004 resp. in 2005 will reduce the average tax rates and – though somewhat less – the marginal tax rates on average. “Bracket creep” will remain a huge problem in Germany. Indexation of the tax rate structure is the solution of the problem.

Keywords: Steuerreform, Steuersimulation, Steuerprogression, Marginale Steuerbelastung, Indexierung; (follow links to similar papers)

JEL-Codes: H24; (follow links to similar papers)

33 pages, September 2003

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