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"Reichensteuer"-Diskussion: Hintergrund und Perspektiven

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  • Stefan Bach

Abstract

Bei steigender Einkommensungleichheit und verringerten Steuervermeidungsmöglichkeiten ergeben die Standardmodelle der Optimalsteuerlehre höhere optimale Steuersätze auf hohe Einkommen. Ferner diskutiert die Forschung in der letzten Zeit verstärkt die negativen Wirkungen steigender Ungleichheit auf die wirtschaftliche Entwicklung und die gesellschaftliche Wohlfahrt. Auch die Besteuerung von hohen Kapitaleinkommen oder Vermögen wird in der neueren Literatur positiver gesehen. Allerdings gibt es große Schätzrisiken hinsichtlich der längerfristigen wirtschaftlichen Wirkungen von Steuerbelastungen auf höhere Einkommen und Vermögen.

Suggested Citation

  • Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwrup:16de
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