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Automatische Einkommensteuererstattungen zur Entlastung niedriger Einkommen
[Automatic Income Tax Refunds to Relieve Low Incomes]

Author

Listed:
  • Tobias Hauck

    (Ludwig-Maximilians-Universität München)

  • Luisa Wallossek

    (Ludwig-Maximilians-Universität München)

Abstract

Zusammenfassung Deutschland ist eines von mehr als 30 Ländern weltweit, in denen Beschäftigte von der Pflicht zur Abgabe einer Steuererklärung befreit sind. Diese optionale Veranlagung befreit vom Aufwand einer Steuererklärung, hat aber individuelle und verteilungspolitische Kosten, weil Nichtveranlagte häufig zu viel Lohnsteuer bezahlen. Dieser Übereinbehalt führt zu beträchtlichen Abweichungen der effektiven Steuerlast vom Steuertarif, vor allem in niedrigen Einkommensbereichen und insbesondere bei Beschäftigten mit Bruttoarbeitslöhnen unterhalb des Grundfreibetrags. Insgesamt zahlen nichtveranlagte Steuerzahler:innen deutlich zu viel Einkommensteuer — allein im Jahr 2014 mindestens 949 Mio. Euro. Eine automatische Erstattung dieses Übereinbehalts würde vor allem geringe Einkommen entlasten.

Suggested Citation

  • Tobias Hauck & Luisa Wallossek, 2021. "Automatische Einkommensteuererstattungen zur Entlastung niedriger Einkommen [Automatic Income Tax Refunds to Relieve Low Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(12), pages 956-959, December.
    • Handle: RePEc:spr:wirtsc:v:101:y:2021:i:12:d:10.1007_s10273-021-3067-2
    DOI: 10.1007/s10273-021-3067-2
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    References listed on IDEAS

    as
    1. Gale, William G. & Holtzblatt, Janet, 1997. "On the Possibility of a No-Return Tax System," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 475-485, September.
    2. Youssef Benzarti, 2021. "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 55-85.
    3. Gale, William G. & Holtzblatt, Janet, 1997. "On the Possibility of a No-Return Tax System," National Tax Journal, National Tax Association, vol. 50(3), pages 475-85, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • 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

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