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Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland

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  • Boss, Alfred

Abstract

The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977-1999 period; average tax rates are also presented for the 1950-1999 period. The complex methods of calculating the comprehensive tax rate for corporate income are demonstrated. Data on the development of the tax rates for corporate income are likewise included. Finally, some considerations on the future development of the tax rates for corporate income are presented.

Suggested Citation

  • Boss, Alfred, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:934
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    File URL: https://www.econstor.eu/bitstream/10419/2283/1/300528280.pdf
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    References listed on IDEAS

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    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, September.
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    Cited by:

    1. Boss, Alfred, 2000. "Steuer- und Ausgabenpolitik in Deutschland," Kiel Working Papers 975, Kiel Institute for the World Economy (IfW Kiel).
    2. Boss, Alfred & Gerling, Katja & Gottschalk, Jan & Meier, Carsten-Patrick & Scheide, Joachim & Schmidt, Rainer & Strauß, Hubert, 2000. "Finanzpolitische Impulse für Konjunktur und Wachstum in Deutschland," Open Access Publications from Kiel Institute for the World Economy 2400, Kiel Institute for the World Economy (IfW Kiel).
    3. Boss, Alfred, 2003. "Arbeits- und Investitionsanreize in Deutschland: die Rolle der Abgaben- und Transferpolitik als Determinante des Wachstums des Produktionspotentials," Kiel Working Papers 1148, Kiel Institute for the World Economy (IfW Kiel).
    4. Boss, Alfred & Gerling, Katja & Gottschalk, Jan & Kamps, Christophe & Meier, Carsten-Patrick & Scheide, Joachim & Schmidt, Rainer & Strauß, Hubert, 1999. "Deutsche Konjunktur zieht wieder an," Open Access Publications from Kiel Institute for the World Economy 2318, Kiel Institute for the World Economy (IfW Kiel).
    5. Boss, Alfred, 1999. "Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers 950, Kiel Institute for the World Economy (IfW Kiel).

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    More about this item

    Keywords

    tax burden; labor income taxes; corporate income taxation;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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