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Wer trägt die Steuerlast? Verteilungswirkungen des deutschen Steuer- und Transfersystems

Author

Listed:
  • Bach, Stefan
  • Beznoska, Martin
  • Steiner, Viktor

Abstract

Durch die zunehmende Ungleichheit bei den Einkommen und Vermögen haben Verteilungsfragen in der Wirtschaftspolitik an Aufmerksamkeit gewonnen. Spürbar hat die Ungleichheit auch bei den Sekundäreinkommen zugenommen, also bei den verfügbaren Nettoeinkommen, die sich nach der staatlichen Umverteilung durch das Steuer- und Transfersystem ergibt. Vor diesem Hintergrund ist die Frage von großem wirtschaftspolitischem Interesse, in welchem Umfang das Steuer- und Transfersystem tatsächlich zwischen Gruppen unterschiedlicher wirtschaftlicher Leistungsfähigkeit umverteilt. Daraus leiten sich als weitere Fragestellungen ab, wie sich diese Umverteilungswirkungen in den letzten Jahren verändert haben und welche Verteilungswirkungen von künftigen Entwicklungslinien der Steuer- und Sozialpolitik zu erwarten sind.

Suggested Citation

  • Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2016. "Wer trägt die Steuerlast? Verteilungswirkungen des deutschen Steuer- und Transfersystems," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 347, March.
    • Handle: RePEc:zbw:hbsedi:347
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    References listed on IDEAS

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    1. Thomas Piketty & Emmanuel Saez, 2007. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 3-24, Winter.
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    1. Späth Jochen & Schmid Kai Daniel, 2018. "The Distribution of Household Savings in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 238(1), pages 3-32, February.
    2. Alois Guger & Silvia Rocha-Akis, 2016. "Umverteilung durch den Staat in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(5), pages 329-345, May.
    3. Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022. "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, vol. 114(C).
    4. Annabelle Doerr & Sarah Necker, 2021. "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 185-216, November.
    5. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    6. Christl, Michael & Köppl–Turyna, Monika & Lorenz, Hanno & Kucsera, Dénes, 2020. "Redistribution within the tax-benefits system in Austria," Economic Analysis and Policy, Elsevier, vol. 68(C), pages 250-264.
    7. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.
    8. Jürgen Bierbaumer-Polly & Simon Loretz & Christine Mayrhuber, 2019. "Verteilungswirkungen von Steuern und Sozialbeiträgen 2015," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(5), pages 353-363, May.
    9. Bach, Stefan & Brücker, Herbert & Deuverden, Kristina van & Haan, Peter & Romiti, Agnese & Weber, Enzo, 2017. "Fiskalische und gesamtwirtschaftliche Effekte: Investitionen in die Integration der Flüchtlinge lohnen sich (Fiscal and macroeconomic effects: Worthwhile investment in the integration of refugees)," IAB-Kurzbericht 201702, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    10. Silvia Rocha-Akis & Viktor Steiner & Christine Zulehner, 2016. "Verteilungswirkungen des österreichischen Steuer- und Sozialabgabensystems 2007/2016," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(5), pages 347-359, May.
    11. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920.
    12. Silvia Rocha-Akis & Christine Mayrhuber, 2019. "Umverteilung durch den Staat in Österreich 2015. Einleitende Bemerkungen," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(5), pages 319-322, May.

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