Indexierung der Einkommensbesteuerung im internationalen Vergleich

Jens Lemmer ()

Wirtschaftsdienst, 2014, vol. 94, issue 12, 872-878

Abstract: The additional income tax burden that results from inflation and an unadjusted progressive tax schedule is called bracket creep. Recently, the reduction of the impact of bracket creep has become a controversial issue of fiscal policy in Germany. Inflationinduced rises of the tax burden have many negative effects on taxpayers. Such bracket creep is unjust because it violates the abilityto pay principle. Therefore it should be abolished permanently by adjusting the income tax schedule as well as tax deductions und tax allowances to inflation on a yearly basis. In many OECD countries, the personal income tax is already inflation indexed. This paper describes and compares the existing indexing provisions and recommends an appropriate set of rules to abolish bracket creep in Germany. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: H11; H24; K34 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (10)

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DOI: 10.1007/s10273-014-1762-y

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