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Steuerrabatt für neu Zugewanderte: Was ist zu erwarten, worauf kommt es an?

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  • Brücker Herbert
  • Kosyakova Yuliya
  • Weber Enzo

Abstract

The German Government’s growth initiative aims to strengthen immigration into the labour market. In the first three years, 30 %, 20 % and 10 % of the gross income of newly arrived skilled workers will be tax-free. The target group has not yet been precisely defined, but it is likely to be workers with professional and university qualifications under the Residence Act. This Act focuses on the immigration of skilled workers, including the EU Blue Card and the regulations for IT specialists. Under certain conditions, tax rebates can trigger additional migration. However, there are also disadvantageous deadweight and distributional effects. The aim must be to avoid a race to the bottom between international tax rates.

Suggested Citation

  • Brücker Herbert & Kosyakova Yuliya & Weber Enzo, 2024. "Steuerrabatt für neu Zugewanderte: Was ist zu erwarten, worauf kommt es an?," Wirtschaftsdienst, Sciendo, vol. 104(9), pages 631-635.
    • Handle: RePEc:vrs:wirtsc:v:104:y:2024:i:9:p:631-635:n:1014
    DOI: 10.2478/wd-2024-0163
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    More about this item

    JEL classification:

    • F22 - International Economics - - International Factor Movements and International Business - - - International Migration
    • K37 - Law and Economics - - Other Substantive Areas of Law - - - Immigration Law
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration

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