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Wer trägt die Steuerlast in Deutschland? Steuerbelastung nur schwach progressiv

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  • Stefan Bach
  • Martin Beznoska
  • Viktor Steiner

Abstract

A comprehensive, microdata-based analysis of the German tax system’s distributional effects in 2015 shows that the total tax burden from direct and indirect taxes is slightly progressive on higher income, but regressive in the lower deciles. Income and corporate taxes are distinctly progressive. They impose hardly any burden on lower- and middle-income households, but the average burden significantly increases for higher incomes. On the other hand, the indirect taxes that generate almost half of Germany’s tax revenues have a highly regressive effect. In relation to income, they burden low earners more heavily than high-income households. When some of the social security contribution is assigned to the tax system, the total tax burden on middle income groups is not much lower than that on the very wealthy, whose corporate and investment income are not subject to a progressive income tax. Eine umfassende mikrodatenbasierte Analyse zu den Verteilungswirkungen des deutschen Steuersystems im Jahr 2015 zeigt, dass die gesamte Steuerbelastung aus direkten und indirekten Steuern bei steigenden Einkommen nur moderat progressiv verläuft und in den unteren Dezilen regressiv wirkt. Zwar sind die Einkommen- und Unternehmensteuern stark progressiv. Sie belasten Haushalte mit niedrigen und mittleren Einkommen kaum, während die Durchschnittsbelastung bei höheren Einkommen deutlich steigt. Die indirekten Steuern, auf die knapp die Hälfte des Steueraufkommens entfällt, wirken dagegen deutlich regressiv, das heißt, sie belasten Haushalte mit niedrigen Einkommen in Relation zum Einkommen erheblich stärker als Haushalte mit hohen Einkommen. Sofern man die Sozialbeiträge teilweise dem Steuersystem zurechnet, ist die Gesamtsteuerbelastung der mittleren Einkommen nicht viel niedriger als bei den sehr Wohlhabenden, deren Unternehmens- und Kapitaleinkommen nicht progressiv mit Einkommensteuer belastet werden.

Suggested Citation

  • Stefan Bach & Martin Beznoska & Viktor Steiner, 2016. "Wer trägt die Steuerlast in Deutschland? Steuerbelastung nur schwach progressiv," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(51/52), pages 1207-1216.
  • Handle: RePEc:diw:diwwob:83-51-1
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    Citations

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    Cited by:

    1. Brunhart, Andreas, 2019. "Liechtensteins Gemeinde- und Landesfinanzen unter besonderer Berücksichtigung von Steuerwettbewerb und Gemeindeautonomie," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 103-133.
    2. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.
    3. Stefan Bach, 2021. "Aktuelle Reformvorschläge zum Einkommensteuertarif [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(8), pages 606-614, August.
    4. Andreas Peichl & Martin Ungerer & Richard Hauser & Stefan Sell & Judith Niehues & Christoph Schröder & Dorothee Spannagel & Anita Tiefensee & Helmut Dedy & Gerhard Bosch & Thorsten Kalina, 2017. "Mythos oder Realität: Werden die Armen immer ärmer und die Reichen immer reicher?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(10), pages 03-26, May.

    More about this item

    Keywords

    Tax burden; tax incidence; income redistribution;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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