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Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik

Author

Listed:
  • Ralf Maiterth
  • Heiko Müller

Abstract

On the basis of an empirical analysis we discuss two alternative criterions to quantify distribu-tional effects of the income tax cut enforced by the former German red-green-government. Distributional effects can be measured by the impact of a tax reform either on the distribution of income or the distribution of the tax burden. We show the importance of the applied crite-rion for the interpretation of the results. Furthermore, we highlight the problems of focussing on the impact of a tax reform on the net income of taxpayers. It seems preferable to assess distributional effects by the impact of a tax reform on the disproportionality of the tax burden.

Suggested Citation

  • Ralf Maiterth & Heiko Müller, 2009. "Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 129(3), pages 375-390.
    • Handle: RePEc:aeq:aeqsjb:v129_y2009_i1_q1_p375-390
    DOI: 10.3790/schm.129.3.375
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    References listed on IDEAS

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    1. Giacomo Corneo, 2005. "Verteilungsarithmetik der rot-grünen Einkommensteuerreform," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 125(2), pages 299-314.
    2. Timm Bönke & Giacomo Corneo, 2006. "Was hätte man sonst machen können? Alternativszenarien zur rot-grünen Einkommensteuerreform," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 126(4), pages 489-519.
    3. Wiegard, Wolfgang, 1987. "Reform der Einkommensteuer: Einfacher, gerechter, effizienter?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 67(5), pages 239-246.
    4. Joachim Merz & Henning Stolze & Markus Zwick, 2002. "Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts," FFB-Discussionpaper 34, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    5. Stefan Bach & Peter Haan & Hans-Joachim Rudolph & Viktor Steiner, 2004. "Reformkonzepte zur Einkommens- und Ertragsbesteuerung: erhebliche Aufkommens- und Verteilungswirkungen, aber relativ geringe Effekte auf das Arbeitsangebot," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 71(16), pages 185-204.
    6. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, June.
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    More about this item

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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