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, 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
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aeq:aeqsjb:v127_y2007_i4_q4_p585-623

Ordering information: This journal article can be ordered from
http://www.duncker-h ... llersjahrbuch-1.html

Access Statistics for this article

Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften is currently edited by Gert G. Wagner and Joachim Wagner

More articles in Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften from Duncker & Humblot, Berlin
Bibliographic data for series maintained by Gabriele Freudenmann ( this e-mail address is bad, please contact ).