Verteilungswirkungen der Steuerreform 2000/2005 im Vergleich zum ‚Karlsruher Entwurf'

Joachim Merz and Markus Zwick
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Markus Zwick: LEUPHANA University Lüneburg,Department of Economic, Behaviour and Law Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB))

No 35, FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg

Abstract: The actual tax reform 2000/2005 and their alternative proposals are prominent in the actual economic and social policy discussion. The question of the individual impacts to the tax payers is pronounced in the political discussion beyond traditional taxation aims to cover public expenditures and to promote a just income distribution. Alternatively to the actual tax reform 2000/2005 in Germany the ‘Karlsruhe proposal’ is discussed, which tries to raise the transparency and thereby the taxation acceptance by a drastical simplification of the tax law. In this study we analyse and quantify by a microsimulation approach the distributional and redistributional income impacts to important societal groups of the competitive tax systems compared to the before tax reform situation. Our micro database is a 10% sample of the anonymised individual records of the actual available German Income Tax Statistic 1995 with ca, 3 mio. data records.

Keywords: Microsimulation; tax reform; distribution of income; redistribution; self-employed; liberal professions (search for similar items in EconPapers)
JEL-codes: D30 D31 J23 (search for similar items in EconPapers)
Pages: 41 pages
Date: 2002-08
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Working Paper: Verteilungswirkungen der Steuerreform 2000/2005 im Vergleich zum ‚Karlsruher Entwurf' (2002)
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