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Steuermehreinnahmen, Mindestlohn und kalte Progression

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  • Christian Breuer

Abstract

Der Arbeitskreis »Steuerschätzungen« hat die Prognosen zur Entwicklung des Steueraufkommens erneut angehoben. Besonders günstig entwickeln sich die Einnahmen aus der Lohnsteuer. Diese sind im Verhältnis zum Bruttoinlands­produkt seit dem Jahr 2010 um 0,6 Prozentpunkte angestiegen, was zum Teil auf inflationsbedingte Mehreinnahmen zurückgeführt werden kann. Die verbesserte Einnahmesituation dürfte die Forderung nach einem Abbau der kalten Progression verstärken.

Suggested Citation

  • Christian Breuer, 2014. "Steuermehreinnahmen, Mindestlohn und kalte Progression," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(11), pages 38-42, June.
    • Handle: RePEc:ces:ifosdt:v:67:y:2014:i:11:p:38-42
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    References listed on IDEAS

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    1. Projektgruppe Gemeinschaftsdiagnose, 2014. "Deutsche Konjunktur im Aufschwung – aber Gegenwind von der Wirtschaftspolitik," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(03), pages 27-30, June.
    2. Projektgruppe Gemeinschaftsdiagnose, 2013. "Konjunktur zieht an – Haushaltsüberschüsse sinnvoll nutzen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(20), pages 03-60, October.
    3. Stefan Bach, 2012. "Abbau der kalten Progression: nicht die einzige Herausforderung beim Einkommensteuertarif," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(12), pages 17-21.
    4. Steffen Henzel & Kira Engelhardt, 2014. "Arbeitsmarkteffekte des flächendeckenden Mindestlohns in Deutschland – eine Sensitivitätsanalyse," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(10), pages 23-29, May.
    5. Christian Breuer, 2011. "Lohnentwicklung treibt Steueraufkommen: Zu den Ergebnissen der Steuerschätzung vom November 2011," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(21), pages 32-36, November.
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    More about this item

    Keywords

    Steuereinnahmen; Steuerschätzung; Steuerprogression; Mindestlohn; Prognose;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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