Kiel Working Papers, Kiel Institute for World Economics
No 1837:
Einkommensteuertarife in der Bundesrepublik Deutschland und ihre Folgen für die Belastung ausgewählter Haushaltstypen
Alfred Boss, Hans Christian Müller and Axel Schrinner
Abstract: Facing the general election in 2013, the level of the
income tax is a major issue of the economic policy debate in Germany. The
paper presents data on the income tax burden in the period 1958–2012. The
data refer to specific levels of real income as well as to specific levels
of income in relation to the income on average. It turns out that the
discretionary changes of the income tax rates since 1958 did not suffice to
avoid an increase of the marginal tax rates for typical taxpayers. As to
the average tax rates, the picture is a bit different; low income earners
realized a small decrease of their tax rates if their real income did not
rise
Keywords: Marginal income tax rates in Germany, bracket creep, incentives to work; (follow links to similar papers)
JEL-Codes: H30; (follow links to similar papers)
60 pages, March 2013
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