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Die Verteilung der Steuer- und Abgabenlast
[The Distribution of the Tax and Social Security Burden]

Author

Listed:
  • Niklas Isaak

    (RWI - Leibniz-Institut für Wirtschaftsforschung)

  • Philipp Jäger

    (RWI - Leibniz-Institut für Wirtschaftsforschung)

  • Robin Jessen

    (RWI - Leibniz-Institut für Wirtschaftsforschung)

Abstract

Zusammenfassung Im Rahmen einer Querschnittsanalyse wird die Steuer- und Abgabenlast in Deutschland auf Haushaltsebene für 2018 untersucht. Neben der Belastung nach Haushaltseinkommen wird die Belastung nach der Konsumhöhe betrachtet. Schließlich wird der Beitrag unterschiedlicher Einkommensgruppen zur Staatsfinanzierung dargestellt. Es zeigt sich, dass die durchschnittliche Abgabenquote 40 % bei einem Bruttoeinkommen von 24.000 Euro beträgt. Bei einem Einkommen von 80.000 Euro steigt die Quote auf über 50 %.

Suggested Citation

  • Niklas Isaak & Philipp Jäger & Robin Jessen, 2021. "Die Verteilung der Steuer- und Abgabenlast [The Distribution of the Tax and Social Security Burden]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(4), pages 284-289, April.
    • Handle: RePEc:spr:wirtsc:v:101:y:2021:i:4:d:10.1007_s10273-021-2896-3
    DOI: 10.1007/s10273-021-2896-3
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • 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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