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Zur künftigen Steuerbelastung in Deutschland

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  • Dieter Dziadkowski

Abstract

Die derzeit gute Einnahmesituation für Bund und Länder bietet nach Ansicht von Dieter Dziadkowski Möglichkeiten, die Steuerbelastung des Faktors Arbeit zu verringern. Notwendig dafür wäre eine völlig veränderte Tarifarchitektur. Denn die derzeitige Gestaltung, die im unteren und mittleren Einkommensbereich durch eine »schnelle« Progression geprägt ist, bewirkt eine merkliche Belastungserhöhung selbst bei moderaten Lohnerhöhungen.

Suggested Citation

  • Dieter Dziadkowski, 2016. "Zur künftigen Steuerbelastung in Deutschland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(11), pages 27-33, June.
    • Handle: RePEc:ces:ifosdt:v:69:y:2016:i:11:p:27-33
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    References listed on IDEAS

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    1. Michele Battisti & Gabriel Felbermayr & Panu Poutvaara, 2015. "Arbeitsmarktchancen von Flüchtlingen in Deutschland: Ergebnisse einer Unternehmensbefragung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(22), pages 22-25, November.
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    4. Projektgruppe Gemeinschaftsdiagnose, 2016. "Aufschwung bleibt moderat – Wirtschaftspolitik wenig wachstumsorientiert," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 23(03), pages 28-31, June.
    5. Hans-Werner Sinn, 2015. "Der Euro: Von der Friedensidee zum Zankapfel," Books, by Staff of the ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 2015001.
    6. Projektgruppe Gemeinschaftsdiagnose, 2016. "Gemeinschaftsdiagnose Frühjahr 2016: Aufschwung bleibt moderat – Wirtschaftspolitik wenig wachstumsorientiert," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 22(2), pages 25-25.
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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.

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    More about this item

    Keywords

    Steuerbelastung; Einkommensteuer; Deutschland;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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