Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland

Clemens Fuest, Andreas Peichl and Thilo Schaefer

Perspektiven der Wirtschaftspolitik, 2007, vol. 8, issue 1, 20-37

Abstract: Abstract: The simplification of the tax system is a key objective of many income tax reform proposals. This paper investigates the distributional impact of tax simplification. Our empirical analysis is based on a microsimulation model for the German tax and transfer system (FiFoSiM). We model tax simplification as the abolition of a set of controversial deductions from the tax base. We combine these simplifications with a tax rate schedule adjustment to preserve revenue neutrality. The combination with a flat tax rate increases the inequality of after‐tax incomes whereas the combination with a directly progressive rate schedule adjustment reduces inequality.

Date: 2007
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https://doi.org/10.1111/j.1468-2516.2007.00228.x

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Working Paper: Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland (2006)
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