Bestimmung ökonomischer Einkommen und effektiver Einkommensteuerbelastungen mit der Faktisch Anonymisierten Lohn- und Einkommensteuerstatistik

Timm Bönke (), Frank Neher and Carsten Schröder ()

Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, 2007, vol. 127, issue 4, pages 585-623

Abstract: For a representative sample of German taxpayers, atypical slopes of Engel curves imply fis-cal incomes to be a biased measure of taxpayers’ abilities to consume. Yet, we show that, in general, the dataset provides sufficient information for converting taxpayers’ fiscal incomes into economic, disposable incomes. For the economic income we define, Engel curves pos-sess the typical characteristics. We use economic incomes to study the progression of the German income-tax schedule which, effectively, turns out to be significantly less progressive than the income-tax tariff may suggest.

JEL-codes: C81 D3 D31 H2 H23 (search for similar items in EconPapers)
Date: 2007

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