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Drei Optionen zur Reform der Einkommensteuer

Author

Listed:
  • Altemeyer-Bartscher, Martin
  • Holtemöller, Oliver
  • Zeddies, Götz

Abstract

Die Belastung der Einkommen mit Steuern und Beiträgen ist in Deutschland im internationalen Vergleich hoch. Ferner nehmen die Steuereinnahmen aufgrund der Steuerprogression im Verhältnis zur Bemessungsgrundlage trendmäßig zu. Um den dadurch zunehmenden ineffizienten Keil zwischen Arbeitgeberkosten und Arbeitnehmerbezügen nicht weiter steigen zu lassen oder sogar zu reduzieren, ist eine Reform des Einkommensteuertarifs erforderlich. In diesem Beitrag werden drei Reformvorschläge unterbreitet, die alle zu einer ähnlichen Gesamtentlastung führen würden, aber unterschiedliche Effizienz- und Verteilungswirkungen haben. Die Entscheidung für einen konkreten Tarifverlauf hängt letztlich von politischen Präferenzen ab.

Suggested Citation

  • Altemeyer-Bartscher, Martin & Holtemöller, Oliver & Zeddies, Götz, 2015. "Drei Optionen zur Reform der Einkommensteuer," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 21(4), pages 64-67.
    • Handle: RePEc:zbw:iwhwiw:iwh-4-15-3
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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
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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