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Ist eine Glättung des Mittelstandsbauchs finanzierbar? Eine Mikrosimulationsstudie

Author

Listed:
  • Pestel, Nico

    (Maastricht University)

  • Schnabel, Reinhold

    (University of Duisburg-Essen)

  • Siegloch, Sebastian

    (University of Cologne)

  • Sommer, Eric

    (AXA AG)

  • Spermann, Alexander

    (University of Freiburg)

Abstract

Eine steuerliche Entlastung der Mittelschicht durch eine Abflachung des Einkommensteuertarifs wird immer wieder von der Politik gefordert. Wir führen eine Mikrosimulation einer solchen Reform durch und analysieren die Effekte auf Fiskus, Beschäftigung und Ungleichheit. Die zu erwartenden massiven Steuerausfälle machen flankierende Maßnahmen erforderlich. Unsere Ergebnisse legen nahe, dass es kaum politisch und rechtlich umsetzbare Reformen gibt, die den Aufkommensverlust wettmachen könnten und gleichzeitig die ursprüngliche Zielsetzung der Reform nicht gefährden würden.

Suggested Citation

  • Pestel, Nico & Schnabel, Reinhold & Siegloch, Sebastian & Sommer, Eric & Spermann, Alexander, 2016. "Ist eine Glättung des Mittelstandsbauchs finanzierbar? Eine Mikrosimulationsstudie," IZA Standpunkte 86, Institute of Labor Economics (IZA).
    • Handle: RePEc:iza:izasps:sp86
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    Cited by:

    1. Buhlmann, Florian & Kolb, Michael & Siegloch, Sebastian, 2020. "Einführung einer Garantiesicherung: Endbericht," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 230961.
    2. Johannes Geyer & Salmai Qari & Hermann Buslei & Peter Haan, 2021. "DySiMo Dokumentation: Version 1.0," Data Documentation 101, DIW Berlin, German Institute for Economic Research.
    3. Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82, October.
    4. Spermann Alexander, 2017. "Basic Income in Germany: Proposals for Randomised Controlled Trials using Nudges," Basic Income Studies, De Gruyter, vol. 12(2), pages 1-9, December.
    5. Kerstin Bruckmeier & Jannek Mühlhan & Andreas Peichl, 2018. "Mehr Arbeitsanreize für einkommensschwache Familien schaffen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(03), pages 25-28, February.

    More about this item

    Keywords

    Mikrosimulation; Spitzensteuersatz; Beschäftigungseffekte; Einkommensteuertarif; Steuerreform;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques

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