Economics at your fingertips  

Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer

Sven Stöwhase

Zeitschrift für Wirtschaftspolitik, 2011, vol. 60, issue 1, 3-23

Abstract: From 2010 on, a new tax law („Bürgerentlastungsgesetz“), which allows for more generous deductions, lowers total revenue from income taxation by more than 9 billion Euros per year. In addition, this new law leads to extensive changes concerning the source taxation of wage income. The present paper explores these effects and shows that wage taxes increase for some tax payers, despite the fact that their final tax liability decreases. On the other hand, the new law reduces the wage tax of secondary wage earners and thereby helps to diminish the negative work incentives associated with the German income tax system.

Date: 2011
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (text/html)
For access to full text, subscription to the journal or payment for the individual article is required.

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:

Ordering information: This journal article can be ordered from

DOI: 10.1515/zfwp-2011-0102

Access Statistics for this article

Zeitschrift für Wirtschaftspolitik is currently edited by Juergen B. Donges, Steffen J. Roth, Achim Wambach and Christian Watrin

More articles in Zeitschrift für Wirtschaftspolitik from De Gruyter
Bibliographic data for series maintained by Peter Golla ().

Page updated 2021-05-07
Handle: RePEc:lus:zwipol:v:60:y:2011:i:1:p:3-23