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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