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Verteilung der Steuern und Sozialbeiträge in Deutschland

Author

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  • Schaefer, Thilo

Abstract

Obwohl von der Mehrwertsteuer wesentlich mehr Personen betroffen sind als von der Einkommensteuer, dominiert die progressive Wirkung der Letzteren die gesamte Einkommensverteilung. Da nicht alle Steuerpflichtigen Beiträge zur gesetzlichen Sozialversicherung leisten, ist die prozentuale Gesamtbelastung durch Einkommensteuer, Mehrwertsteuer und Sozialbeiträge nicht bei den 10 Prozent der Haushalte mit dem höchsten Einkommen am größten, sondern im neunten Dezil. Ansonsten steigt die Belastung mit Steuern und Sozialbeiträgen in Deutschland stetig mit dem Einkommen an.

Suggested Citation

  • Schaefer, Thilo, 2013. "Verteilung der Steuern und Sozialbeiträge in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 40(1), pages 37-49.
    • Handle: RePEc:zbw:iwktre:157070
    DOI: 10.2373/1864-810X.13-01-03
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    Cited by:

    1. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2019. "Observatorio sobre el reparto de los impuestos y las prestaciones monetarias entre los hogares españoles. Cuarto informe: 2016 y 2017," Studies on the Spanish Economy eee2019-36, FEDEA.

    More about this item

    Keywords

    Steuerbelastung; Verteilung; direkte Steuern; indirekte Steuern;
    All these keywords.

    JEL classification:

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

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