Kiel Working Papers, Kiel Institute for World Economics
No 1529:
Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize
Achim Boss, Alfred Boss and Thomas Boss
Abstract: The income tax rate structure introduced in 2007 was
changed in 2009. The income tax rates will be lowered in 2010, too. The
effects on the wage income tax revenues and on the incentives to work are
analyzed. It turns out that “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)
17 pages, June 2009
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