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Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen

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  • Hechtner, Frank

Abstract

Der vorliegende Beitrag analysiert das Zusammentreffen von Progressionsvorbehalt und Besteuerung von außerordentlichen Einkünften. Bei dieser Fallkonstellation greifen mehrere Tarifvorschriften ineinander, so dass die Berechnung der gesamten tariflichen Einkommensteuer nicht trivial erscheint. In dem vorliegenden Beitrag wird theoretisch und empirisch analysiert, ob in der beschriebenen Konstellation Tarifverwerfungen identifiziert werden können. Diese werden angenommen, wenn die Grenzsteuersätze negativ sind oder über 100% liegen. Die theoretische Analyse verdeutlicht, dass derartige arbiträre Grenzsteuersatzverläufe existieren. Anhand der empirischen Auswertung der Einkommensteuerstatistik kann gezeigt werden, dass die theoretischen Überlegungen auch in der Realität vorzufinden sind. Ferner belegt die empirische Analyse, dass das Zusammentreffen von Progressionsvorbehalt und Besteuerung von außerordentlichen Einkünften im Veranlagungsverfahren keineswegs exotisch ist. Vielmehr werden hier wohl Fälle angesprochen, in denen ein Arbeitnehmer mit Zahlung einer Abfindung aus der Berufstätigkeit ausscheidet und danach für eine gewisse Zeit noch Lohnersatzleistungen bezieht. Bei dieser Fallkonstellation muss dann aber konstatiert werden, dass sich nicht gewollte Tarifeffekte einstellen können.

Suggested Citation

  • Hechtner, Frank, 2015. "Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen," Discussion Papers 2015/34, Free University Berlin, School of Business & Economics.
    • Handle: RePEc:zbw:fubsbe:201534
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    References listed on IDEAS

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    More about this item

    Keywords

    Grenzsteuersatz; Progressionsvorbehalt; außerordentliche Einkünfte; Tarifverwerfung; Mikrosimulation;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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