Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize

Achim Boss, Alfred Boss and Thomas Boss

No 1529, Kiel Working Papers from Kiel Institute for the World Economy (IfW Kiel)

Abstract: The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that "bracket creep" will remain a problem in Germany.

Keywords: Wage income tax; marginal tax rates; bracket creep; simulation and forecast of wage income tax revenues (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifwkwp:1529

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