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Abbau der kalten Progression: Teil einer Steuerbremse

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  • Fichte, Damian
  • Lemmer, Jens
  • Warneke, Matthias

Abstract

Die kalte Progression - auch bekannt als inflationsbedingte heimliche Steuererhöhungen - ist ein spezielles Problem des progressiven Einkommensteuertarifs. Nach geltendem Tarif steigt der Durchschnittssteuersatz selbst dann, wenn das Einkommen lediglich nominal wächst, aber real gleich bleibt oder sogar sinkt. Die kalte Progression hat zur Folge, dass aus steigenden Nominaleinkommen real sinkende Nettoeinkommen werden können und somit die Bürger nach Abzug von Inflation und Steuern über weniger Kaufkraft verfügen...

Suggested Citation

  • Fichte, Damian & Lemmer, Jens & Warneke, Matthias, 2014. "Abbau der kalten Progression: Teil einer Steuerbremse," DSi-Schriften 2, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    • Handle: RePEc:zbw:dsisch:2
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