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Verteilungswirkungen des Kinderbonus und der temporären Mehrwertsteuersenkung im Jahr 2020

Author

Listed:
  • Maximilian Joseph Blömer
  • Przemyslaw Brandt
  • Mosler Martin
  • Andreas Peichl

Abstract

Das im Sommer 2020 beschlossene Konjunkturprogramm beinhaltete Steuersenkungen, staatliche Transfers und Subventionen. In diesem Artikel werden die Verteilungswirkungen und die Auswirkungen des Kinderbonus und der temporären Senkung der Umsatzsteuersätze auf den Konsum untersucht. Für die Abschätzung der Verteilungswirkungen wurde auf das ifo-Mikrosimulationsmodell zurückgegriffen. Durch den Kinderbonus werden die durchschnittlichen Haushaltseinkommen und Konsumausgaben gegenüber einem Ausgangsszenario ohne Reformmaßnahmen erhöht. Die Reformmaßnahmen tragen auch zu einer Verbesserung der Ungleichheits- und Armutsmaße bei. Insbesondere werden Familien mit geringeren und mittleren Einkommen, die besonders durch die Coronakrise belastet waren und werden, relativ bessergestellt. Eine hälftige Weitergabe der Mehrwertsteuersenkung steigert darüber hinaus den durchschnittlichen Konsum um 0,4% pro Haushalt im Jahr 2020 im Vergleich zum Ausgangsszenario ohne Reformmaßnahmen. In Kombination mit dem Kinderbonus dürfte die Konsumsteigerung bei durchschnittlich 0,6% pro Haushalt liegen.

Suggested Citation

  • Maximilian Joseph Blömer & Przemyslaw Brandt & Mosler Martin & Andreas Peichl, 2021. "Verteilungswirkungen des Kinderbonus und der temporären Mehrwertsteuersenkung im Jahr 2020," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(02), pages 45-50, February.
    • Handle: RePEc:ces:ifosdt:v:74:y:2021:i:02:p:45-50
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    References listed on IDEAS

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    Cited by:

    1. Michael Christl & Silvia Poli & Tine Hufkens & Andreas Peichl & Mattia Ricci, 2023. "The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1107-1136, August.

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    More about this item

    Keywords

    Umsatzsteuer; Familienleistungsausgleich; Steuersenkung; Haushaltseinkommen; Verteilungswirkung; Wirkungsanalyse;
    All these keywords.

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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