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Bestimmung ökonomischer Einkommen und effektiver Einkommensteuerbelastungen mit der Faktisch Anonymisierten Lohn- und Einkommensteuerstatistik

Author

Listed:
  • Timm Bönke
  • Frank Neher
  • Carsten Schröder

Abstract

For a representative sample of German taxpayers, atypical slopes of Engel curves imply fis-cal incomes to be a biased measure of taxpayers’ abilities to consume. Yet, we show that, in general, the dataset provides sufficient information for converting taxpayers’ fiscal incomes into economic, disposable incomes. For the economic income we define, Engel curves pos-sess the typical characteristics. We use economic incomes to study the progression of the German income-tax schedule which, effectively, turns out to be significantly less progressive than the income-tax tariff may suggest.

Suggested Citation

  • Timm Bönke & Frank Neher & Carsten Schröder, 2007. "Bestimmung ökonomischer Einkommen und effektiver Einkommensteuerbelastungen mit der Faktisch Anonymisierten Lohn- und Einkommensteuerstatistik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 127(4), pages 585-623.
    • Handle: RePEc:aeq:aeqsjb:v127_y2007_i4_q4_p585-623
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    More about this item

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • D3 - Microeconomics - - Distribution
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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