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Reformoption Duale Einkommensteuer - Aufkommens- und Verteilungseffekte

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  • Peter Gottfried
  • Daniela Witczak

Abstract

In der vorliegenden Studie werden die Aufkommens- und Verteilungswirkungen einer Einführung der Dualen Einkommensteuer mit Hilfe des IAW-Mikrosimulationsmodells abgeschätzt. Dabei werden Verhaltensanpassungen seitens der Steuerpflichtigen berücksichtigt, die sich an den Erkenntnissen der New-Tax-Responsivenes Literatur orientieren. Ohne Berücksichtigung von Verhaltensreaktionen beziffert sich der mit der Reform zu erwartende Steuerausfall bei der Einkommensteuer auf rund 11,6 Mrd. Euro. Mit Berücksichtigung von Verhaltensanpassungen sinken die Mindereinnahmen auf rund 7,8 Mrd.Euro. Hinsichtlich der Verteilungswirkungen würde der Übergang zur Dualen Einkommensteuer eine Umverteilung von unten nach oben bewirken.

Suggested Citation

  • Peter Gottfried & Daniela Witczak, 2009. "Reformoption Duale Einkommensteuer - Aufkommens- und Verteilungseffekte," IAW Discussion Papers 58, Institut für Angewandte Wirtschaftsforschung (IAW).
    • Handle: RePEc:iaw:iawdip:58
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    1. Peter Gottfried & Daniela Witczak, 2009. "The Responses of Taxable Income Induced by Tax Cuts – Empirical Evidence from the German Taxpayer Panel," IAW Discussion Papers 57, Institut für Angewandte Wirtschaftsforschung (IAW).
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    Cited by:

    1. Christina Elschner & Christof Ernst & Christoph Spengel, 2011. "Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland — Eine empirische Analyse verschiedener Gestaltungsoptionen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 344-370, June.
    2. Gerhard Wagenhals, 2011. "Dual Income Tax Reform in Germany. A Microsimulation Approach," International Journal of Microsimulation, International Microsimulation Association, vol. 4(2), pages 3-13.

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