Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?

Kroh Tanja ()
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Kroh Tanja: Eberhard Karls Universität Tübingen, Nauklerstr. 47, 72074 Tübingen, Tel.; (07071) 2978 237, E-Mail: tanja.kroh@uni-tuebingen.de

Zeitschrift für Wirtschaftspolitik, 2016, vol. 65, issue 1, 022-046

Abstract: This paper investigates the redistributive effects of the German tax system on income and wealth in order to evaluate the impact of popular tax reforms on inequality. The results show that the redistributive effects of the German tax system were underestimated in previous literature due to neglecting the local business tax. However, the tax reforms studied only lead to minor increases in redistribution.

Keywords: personal income distribution; wealth distribution; redistributive effects; personal income tax; wealth tax; local business tax; Einkommensverteilung; Vermögensverteilung; Umverteilungswirkung; Einkommensteuer; Vermögensteuer; Gewerbesteuer; personal income distribution; wealth distribution; redistributive effects; personal income tax; wealth tax; local business tax (search for similar items in EconPapers)
JEL-codes: D31 H23 H24 H25 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1515/zfwp-2016-0007

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