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Optimale Besteuerung und Spitzensteuersatz

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  • Anthony Barnes Atkinson

Abstract

Optimal tax arguments were employed by the UK Chancellor of the Exchequer when he justified cutting the top rate of income tax. This article sets out the underlying argument, which is that made in the Mirrlees Review of taxation in the UK, and identifies seven reasons why their analysis may not be a reliable guide to policy. A richer analysis is needed. Der britische Finanzminister rechtfertigte die jüngste Senkung des Einkommensteuer- Spitzensatzes in Großbritannien mit optimalsteuertheoretischen Argumenten. Dieser Beitrag legt die zugrunde liegende Argumentation dar, die auf den Analysen im Mirrlees Review zum britischen Steuersystem beruht, und identifiziert sieben Gründe, weshalb diese Analyse nicht unmittelbar in steuerpolitische Empfehlungen umgesetzt werden kann. Vielmehr sind vertiefende Analysen erforderlich.

Suggested Citation

  • Anthony Barnes Atkinson, 2013. "Optimale Besteuerung und Spitzensteuersatz," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 101-109.
    • Handle: RePEc:diw:diwvjh:82-1-7
    DOI: 10.3790/vjh.82.1.101
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    References listed on IDEAS

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    1. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    2. (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747.
    3. Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
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    Cited by:

    1. Scharfenkamp Katrin, 2016. "It’s About Connections – How the Economic Network of the German Federal Government Affects the Top Earners’ Average Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 236(4), pages 427-453, August.
    2. Katja Rietzler & Dieter Teichmann & Achim Truger, 2013. "IMK Steuerschätzung 2013-2017," IMK Report 81-2013, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

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    More about this item

    Keywords

    Optimal taxation; revenue; progression;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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