Verteilungswirkungen und Fallstricke des Faktorverfahrens bei der Lohnsteuer

Herrmann Judith, Teuber Martin and Calahorrano Lena
Additional contact information
Herrmann Judith: Judith Herrmann ist wissenschaftliche Mitarbeiterin am Fraunhofer-Institut für Angewandte Informationstechnik FIT in Sankt Augustin.
Teuber Martin: Martin Teuber ist dort Leiter der Gruppe Besteuerung.
Calahorrano Lena: Dr. Lena Calahorrano ist dort stellvertretende Abteilungsleiterin.

Wirtschaftsdienst, 2024, vol. 104, issue 8, 549-554

Abstract: The German coalition agreement (2021) intends to transform withholding tax class combination III/V for married couples to the symmetric tax class combination IV/IV with a factor, to strengthen economic independence and fairness. The taxation with a factor could eliminate possible disadvantages of tax class combination III/V, particularly the high marginal tax burden in tax class V. The planned reform is associated with several pitfalls. We present the expected reform effects on tax revenues and income distribution, which we calculate using a microsimulation model. We then discuss possible difficulties associated with the reform’s implementation, in particular those concerning individuals employed less than 12 months and sole earners.

JEL-codes: H22 H24 H31 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:wirtsc:v:104:y:2024:i:8:p:549-554:n:1014

DOI: 10.2478/wd-2024-0143

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