The removal of the middle class bulge - models and costs

Florian Dorn, Clemens Fuest, Björn Kauder, Luisa Lorenz, Martin Mosler () and Luisa Dörr

in ifo Forschungsberichte from ifo Institute - Leibniz Institute for Economic Research at the University of Munich

Abstract: The Ifo Institute prepared a study on the income tax burden of middle-class income earners in Germany (the so-called "middle-class bulge") on behalf of the Initiative Neue Soziale Marktwirtschaft (INSM). The middle-class bulge gives rise to swiftly rising marginal tax rates. As a result, middle-class income earners are often considered to be the social group most heavily impacted by taxes and duties. The study entitled: "The removal of the middle class bulge - models and costs" – prepared by the Ifo Center for Public Finance and Political Economy – presents income tax reform options and quantifies their impact on tax payers and public budgets, using the Ifo income tax simulation model (Ifo-ESM).

JEL-codes: H20 H21 H24 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:ces:ifofob:77

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