IDEAS home Printed from https://ideas.repec.org/p/zbw/fribis/012020.html
   My bibliography  Save this paper

Konsumsteuer finanziertes BGE in Deutschland

Author

Listed:
  • Wakolbinger, Florian
  • Dreer, Elisabeth
  • Schneider, Friedrich
  • Neumärker, Bernhard

Abstract

Die Idee eines bedingungslosen Grundeinkommens (BGE) ist mittlerweile in der öffentlichen Diskussion angekommen. Ein Grundeinkommen ist ein monetärer Transfer, dessen Höhe die Existenz des Individuums absichert und seine Teilhabe an der Gesellschaft ermöglicht. Die Auszahlung erfolgt ohne Bedürftigkeitsprüfung (= sozialadministrative Prüfung von Einkom-men und Vermögen) und ohne Zwang zur Erwerbsarbeit oder anderen Gegenleistungen. Es stellt damit eine bedingungslose und regelmäßig zu gewährende, individuelle staatliche Trans-ferleistung dar. Mit dem Grundeinkommen würden zumindest Teile des bestehenden Systems der sozialen Sicherung ersetzt werden (vgl. Neumann, 2008, S.3). Unsere Studie analysiert ein konsumsteuerfinanziertes BGE - in Anlehnung an das Modell von Götz Werner und des österreichischen "Verein Generation Grundeinkommen" - www.füreinander.jetzt. Unser Modell unterscheidet sich von den gängigen Finanzierungskonzepten (insb. Negative Einkommensteuer, Sozialdividende und Abschöpfung), es werden in unserem Modell alle direkten und indirekten Steuern, insbesondere aber Einkommensteuern und Sozialbeiträge abgeschafft und durch eine umfassende Konsumsteuer ersetzt. Dabei bleiben die bislang mit der Abgabenbelastung verbundenen Sozialleistungen (abgesehen von Leistungen der Arbeitslosenversicherung) in vollem Umfang erhalten (siehe Abschnitt 2.2. ). (...)

Suggested Citation

  • Wakolbinger, Florian & Dreer, Elisabeth & Schneider, Friedrich & Neumärker, Bernhard, 2020. "Konsumsteuer finanziertes BGE in Deutschland," FRIBIS Discussion Paper Series 01-2020, University of Freiburg, Freiburg Institute for Basic Income Studies (FRIBIS).
    • Handle: RePEc:zbw:fribis:012020
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/227667/1/fribis-dp01-2020.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef, 2012. "Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods," European Economic Review, Elsevier, vol. 56(6), pages 1200-1219.
    2. David H. Autor & Frank Levy & Richard J. Murnane, 2003. "The skill content of recent technological change: an empirical exploration," Proceedings, Federal Reserve Bank of San Francisco, issue Nov.
    3. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association, vol. 43(2), pages 113-22, June.
    4. Arnott, Richard J. & Greenwald, Bruce & Kanbur, Ravi & Nalebuff, Barry, 2003. "Joseph Stiglitz and Economics for an Imperfect World," Working Papers 127202, Cornell University, Department of Applied Economics and Management.
    5. Damon Jones & Ioana Marinescu, 2022. "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," American Economic Journal: Economic Policy, American Economic Association, vol. 14(2), pages 315-340, May.
    6. Musgrave, Richard A., 1976. "ET, OT and SBT," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 3-16.
    7. Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016. "Taxing Wealth: Evidence from Switzerland," CESifo Working Paper Series 5966, CESifo.
    8. David H. Autor, 2015. "Why Are There Still So Many Jobs? The History and Future of Workplace Automation," Journal of Economic Perspectives, American Economic Association, vol. 29(3), pages 3-30, Summer.
    9. John Creedy, 1998. "Are Consumption Taxes Regressive?," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 31(2), pages 107-116, June.
    10. Amy Finkelstein, 2009. "E-ztax: Tax Salience and Tax Rates," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 124(3), pages 969-1010.
    11. Robin Boadway & Pierre Pestieau, 2002. "Indirect Taxation And Redistribution: The Scope Of The Atkinson-stiglitz Theorem," Working Paper 1005, Economics Department, Queen's University.
    12. Haigner Stefan & Höchtl Wolfgang & Schneider Friedrich Georg & Wakolbinger Florian & Jenewein Stefan, 2012. "Keep On Working: Unconditional Basic Income in the Lab," Basic Income Studies, De Gruyter, vol. 7(1), pages 1-14, December.
    13. Schupp, Jürgen, 2020. "Bedingungsloses Grundeinkommen: viel Zustimmung, aber auch große Ablehnung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 100(2), pages 112-116.
    14. Caterina Calsamiglia & Sabine Flamand, 2019. "A Review on Basic Income: A Radical Proposal for a Free Society and a Sane Economy by Philippe Van Parijs and Yannick Vanderborght," Journal of Economic Literature, American Economic Association, vol. 57(3), pages 644-658, September.
    15. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(2), pages 113-122, June.
    16. Juan Carlos Conesa & Bo Li & Qian Li, 2020. "Universal Basic Income and Progressive Consumption Taxes," Department of Economics Working Papers 20-01, Stony Brook University, Department of Economics.
    17. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hänsel, Martin C. & Franks, Max & Kalkuhl, Matthias & Edenhofer, Ottmar, 2022. "Optimal carbon taxation and horizontal equity: A welfare-theoretic approach with application to German household data," Journal of Environmental Economics and Management, Elsevier, vol. 116(C).
    2. Lu, Kelin, 2022. "Overreaction to capital taxation in saving decisions," Journal of Economic Dynamics and Control, Elsevier, vol. 144(C).
    3. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    4. Sebastian Kessing & Bernhard Koldert, 2013. "Cross-border shopping and the Atkinson–Stiglitz theorem," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 618-630, August.
    5. Waldenstrom, Daniel & Bastani, Spencer, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," CEPR Discussion Papers 12880, C.E.P.R. Discussion Papers.
    6. Eliasson, Jonas & Börjesson, Maria, 2022. "Costs and benefits of parking charges in residential areas," Transportation Research Part B: Methodological, Elsevier, vol. 166(C), pages 95-109.
    7. Gregor Schwerhoff & Ottmar Edenhofer & Marc Fleurbaey, 2020. "Taxation Of Economic Rents," Journal of Economic Surveys, Wiley Blackwell, vol. 34(2), pages 398-423, April.
    8. VALLETTA, Giacomo, 2012. "Health, fairness and taxation," LIDAM Discussion Papers CORE 2012016, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    9. Valletta, G., 2012. "Health, fairness and taxation," Research Memorandum 017, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    10. Cay Folkers, 2003. "Ehegattensplitting und Leistungsfähigkeitsprinzip," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(4), pages 413-424, November.
    11. Cay Folkers, 2006. "Leistungsfähigkeitsprinzip, Einkommensteuer und Ehegattensplitting: Erwiderung auf Theodor Siegel," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 143-145, February.
    12. Lambert, Peter J. & Yitzhaki, Shlomo, 1995. "Equity, equality and welfare," European Economic Review, Elsevier, vol. 39(3-4), pages 674-682, April.
    13. Stefanie Stantcheva, 2020. "Dynamic Taxation," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
    14. Shigeru Fujita & Madison Perry, 2024. "Nonworking Parents or Hungry Children," Economic Insights, Federal Reserve Bank of Philadelphia, vol. 9(4), pages 2-9, December.
    15. Lütkenhorst, Wilfried, 2018. "Creating wealth without labour? Emerging contours of a new techno-economic landscape," IDOS Discussion Papers 11/2018, German Institute of Development and Sustainability (IDOS).
    16. Barth, Erling & Davis, James C. & Freeman, Richard B. & McElheran, Kristina, 2023. "Twisting the demand curve: Digitalization and the older workforce," Journal of Econometrics, Elsevier, vol. 233(2), pages 443-467.
    17. Christoph Riedl & Eric Bogert, 2024. "Effects of AI Feedback on Learning, the Skill Gap, and Intellectual Diversity," Papers 2409.18660, arXiv.org.
    18. Filippos Petroulakis, 2023. "Task Content and Job Losses in the Great Lockdown," ILR Review, Cornell University, ILR School, vol. 76(3), pages 586-613, May.
    19. David J. Deming, 2017. "The Growing Importance of Social Skills in the Labor Market," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 132(4), pages 1593-1640.
    20. Maya Eden & Paul Gaggl, 2018. "On the Welfare Implications of Automation," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 29, pages 15-43, July.

    More about this item

    Keywords

    Bedingungsloses Grundeinkommen (BGE); Konsumsteuer; Finanzierung; Abgabenquote; Preisniveau; Deutschland;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:fribis:012020. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/wffrede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.