Einkommensteuerbelastung ausgewählter Haushaltstypen in Deutschland 1958 bis 2013

Alfred Boss (), Hans Müller-Dröge () and Axel Schrinner ()

Wirtschaftsdienst, 2014, vol. 94, issue 3, 187-193

Abstract: The level of the income tax is a major issue of the political debate in Germany. The paper presents data on the income tax burden in the period 1958–2013. The data refer to specific levels of real income as well as to specific levels of income in relation to the average income. The discretionary changes to the income tax rates since 1958 have not sufficed to avoid an increase in the marginal tax rates for typical taxpayers. As to the average tax rates, low income earners experienced a small decrease in their rates if their real income did not rise. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: H24 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/s10273-014-1654-1

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