IDEAS home Printed from https://ideas.repec.org/a/ces/ifosdt/v67y2014i11p38-42.html
   My bibliography  Save this article

Steuermehreinnahmen, Mindestlohn und kalte Progression

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/ifosd_2014_11_3.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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. 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.
    4. 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.
    5. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Holtemöller, Oliver & Pohle, Felix, 2020. "Employment effects of introducing a minimum wage: The case of Germany," Economic Modelling, Elsevier, vol. 89(C), pages 108-121.
    2. Antje Schubert & Johannes Steinbrecher & Marcel Thum & Michael Weber, 2016. "The Impact of the Statutory Minimum Wage Act in Saxony," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77, October.
    3. Junyi Zhu, 2014. "Bracket Creep Revisited - with and without r > g: Evidence from Germany," Journal of Income Distribution, Ad libros publications inc., vol. 23(3), pages 106-158, November.
    4. Dürig, Wolfgang, 2014. "Die konjunkturelle Entwicklung im Handwerk 2013," RWI Konjunkturberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, vol. 65(2), pages 35-51.
    5. Johann Wackerbauer, 2014. "Waste Management Industry Heading towards a Circular Economy," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(09), pages 31-35, May.
    6. Arne Heise, 2022. "Mindestlöhne, Beschäftigung und die „Harmonie der Täuschungen“," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 48(1), pages 83-107.
    7. Alexander Eck & Johannes Steinbrecher, 2014. "Aktualisierung der Einnahmeprojektion für den Freistaat Sachsen – Erneut höhere Einnahmen im Ausgangsjahr," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(01), pages 33-35, February.
    8. Wolfgang Dürig, 2014. "Die konjunkturelle Entwicklung im Handwerk 2013," RWI Konjunkturbericht, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, pages 17, 06.
    9. Christian Erthle & Klaus Wohlrabe & Przemyslaw Wojciechowski, 2014. "Der flächendeckende Mindestlohn und die Reaktion der Unternehmen – Ergebnisse einer Sonderumfrage im ifo Konjunkturtest," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(23), pages 50-52, December.
    10. Alexander Eck & Carolin Fritzsche & Jan Kluge & Joachim Ragnitz & Felix Rösel, 2015. "Fiscal Capacity and Determining Structural Characteristics of the Eastern German Laender," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76, October.
    11. Wolfgang Nierhaus & Timo Wollmershäuser, 2016. "ifo Konjunkturumfragen und Konjunkturanalyse: Band II," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 72, October.
    12. Holtemöller, Oliver & Lindner, Axel & Drygalla, Andrej, 2013. "Internationale Konjunkturprognose und konjunkturelle Stressszenarien für die Jahre 2013 bis 2015," IWH Online 6/2013, Halle Institute for Economic Research (IWH).
    13. Roland Döhrn & György Barabas & Angela Fuest & Heinz Gebhardt & Philipp an de Meulen & Martin Micheli & Svetlana Rujin & Lina Zwick, 2015. "Die wirtschaftliche Entwicklung im Inland: Kräftige Expansion – nachlassender Schub im kommenden Jahr," RWI Konjunkturbericht, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, pages 65, 03.
    14. Braun Helge & Döhrn Roland & Krause Michael & Micheli Martin & Schmidt Torsten, 2020. "Macroeconomic Long-Run Effects of the German Minimum Wage when Labor Markets are Frictional," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 240(2-3), pages 351-386, April.
    15. repec:zbw:rwipos:060 is not listed on IDEAS
    16. Arne Heise, 2019. "The resilience of modern neoclassical economics – a case study in the light of Ludwik Fleck’s ‘harmony of deception’," The Journal of Philosophical Economics, Bucharest Academy of Economic Studies, The Journal of Philosophical Economics, vol. 13(1), pages 1-18, November.
    17. Moog, Stefan & Raffelhüschen, Bernd, 2014. "Ehrbarer Staat? Die Generationenbilanz. Update 2014: Alte Gewinner und junge Verlierer," Argumente zur Marktwirtschaft und Politik 127, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    18. Friedrich Martin, 2020. "Using Occupations to Evaluate the Employment Effects of the German Minimum Wage," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 240(2-3), pages 269-294, April.
    19. Boll, Christina & Hüning, Hendrik & Leppin, Julian & Puckelwald, Johannes, 2015. "Potenzielle Auswirkungen des Mindestlohnes auf den Gender Pay Gap in Deutschland: Eine Simulationsstudie," HWWI Policy Papers 89, Hamburg Institute of International Economics (HWWI).
    20. Christina Boll & Hendrik Hüning & Julian Leppin & Johannes Puckelwald, 2015. "Potential Effects of Statutory Minimum Wage on the Gender Pay Gap: A Simulation-Based Study for Germany," SOEPpapers on Multidisciplinary Panel Data Research 766, DIW Berlin, The German Socio-Economic Panel (SOEP).
    21. Robert Lehmann & Joachim Ragnitz & Michael Weber, 2015. "Mindestlohn in Ostdeutschland: Firmen planen Preiserhöhungen und Personalabbau," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 22(01), pages 40-42, February.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:67:y:2014:i:11:p:38-42. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.