Integration des Solidaritätszuschlags in die Einkommensteuer

Clemens Fuest, Max Löffler, Andreas Peichl and Holger Stichnoth

Wirtschaftsdienst, 2015, vol. 95, issue 5, 319-324

Abstract: In order to cover the costs of the German reunification in 1990, the German government introduced a solidarity surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of such a reform by using a highly detailed microsimulation model developed at ZEW Mannheim. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015

Keywords: D31; H24; H61 (search for similar items in EconPapers)
Date: 2015
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Working Paper: Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer (2015)
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DOI: 10.1007/s10273-015-1826-7

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