Ein Modell zur Simulation des Lohnsteueraufkommens in Deutschland

Alfred Boss and Thomas Elendner

No 988, Kiel Working Papers from Kiel Institute for the World Economy (IfW Kiel)

Abstract: The gross wage income distributions for different groups of taxpayers in 1995 are used to derive income distributions for 2000–2003. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced. When introducing the tax rate structures proposed by the federal government, the average tax rate is reduced, but the marginal tax rates on average are lower only in the short run.

Keywords: Steuersimulation; Steuerprogression; Marginale Steuerbelastung; Steuerprognose (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifwkwp:988

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