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Verringerung der Überbesteuerung durch heimliche Steuererhöhungen dringend erforderlich

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  • Dieter Dziadkowski

Abstract

Bei steigenden Einkommen führt die "kalte Progression" des Einkommensteuertarifs für den Steuerzahler dazu, dass seine Einkommensteuer automatisch stärker zunimmt als das Einkommen selbst. Diese "heimlichen Steuererhöhungen" werden 2008 und 2009 infolge der nominalen Lohnerhöhungen zunehmen, da eine entsprechende Tarifanpassung nicht realisiert wurde. Nach Ansicht von Dieter Dziadkowski, ehemals Mitglied der Bareis-Kommission, wird insbesondere der inzwischen zu geringe Grundfreibetrag zur Steuerfreistellung des Existenzminimums zu verfassungswidrigen Belastungen führen. Zur Behebung der Verwerfungen wäre eine Regelung notwendig, die den Einkommensteuertarif der inflationären Entwicklung laufend anpasst.

Suggested Citation

  • Dieter Dziadkowski, 2008. "Verringerung der Überbesteuerung durch heimliche Steuererhöhungen dringend erforderlich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(10), pages 19-24, May.
    • Handle: RePEc:ces:ifosdt:v:61:y:2008:i:10:p:19-24
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    File URL: https://www.ifo.de/DocDL/ifosd_2008_10_5.pdf
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    References listed on IDEAS

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    1. Homburg, Stefan, 1995. "Zur Steuerfreiheit des Existenzminimums," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 52(2), pages 182-195.
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    Cited by:

    1. Dieter Dziadkowski, 2018. "Plädoyer für eine realitätsnahe Architektur des Einkommensteuertarifs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 35-47, June.
    2. Dieter Dziadkowski, 2020. "Plädoyer und Vorschlag für einen verfassungsnahen und transparenten Einkommensteuertarif - Anmerkungen zu 25 Jahre Thesen der Einkommensteuerkommission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 30-33, January.
    3. Dieter Dziadkowski, 2013. "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, March.

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    2. Dieter Dziadkowski, 2013. "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, March.

    More about this item

    Keywords

    Steuererhöhung; Steuerpolitik; Einkommensteuer; Steuerbelastung; Deutschland;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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