Kiel Working Papers, Kiel Institute for World Economics
No 1522:
Das Lohnsteueraufkommen in Deutschland - Erklärung und Prognose auf Basis der Lohnsteuerstatistik
Achim Boss, Alfred Boss and Thomas Boss
Abstract: The gross wage income distributions for different groups
of taxpayers in 2004 are used to derive wage income distributions for
2007–2013. By applying the rules of income taxation, wage income tax
revenues are deduced. Given the tax rate structure introduced in 2007, the
average tax rates and the marginal tax rates will increase. However, the
income tax rates were reduced in 2009 and will be reduced in 2010.
Nevertheless, “bracket creep” will remain a problem in Germany
Keywords: wage income tax, marginal tax rates, bracket creep, simulation and forecast of wage income tax revenues; (follow links to similar papers)
JEL-Codes: H24; (follow links to similar papers)
24 pages, May 2009
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