Verteilungsarithmetik der rot-grünen Einkommensteuerreform
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Title: | Verteilungsarithmetik der rot-grünen Einkommensteuerreform |
Authors: | Corneo, Giacomo |
Abstract: | I compare the distribution of net incomes before and after the reform of the personal income tax introduced by the governmental coalition of Socialdemocrats and Green in Germany. In contrast with popular views, it is found that the reform is not neutral from a distributive point of view. Rather, it is strongly regressive. Measures aimed at broadening the tax base cannot compensate for the regressive effect triggered by reductions of the statutory tax rates. Distributive neutrality could only be achieved if tax avoidance were large and such that effective tax rates are falling with income. |
Citations: | Beiträge des Fachbereichs Wirtschaftswissenschaften der Universität Osnabrück 14. Osnabrück (2003): 13 |
URL: | https://osnadocs.ub.uni-osnabrueck.de/handle/urn:nbn:de:gbv:700-201001305320 |
Subject Keywords: | income tax reform; progressivity; governmental redistribution |
Issue Date: | 25-Oct-2003 |
Submission date: | 25-Oct-2003 |
Type of publication: | Beitrag zu einem Periodikum [contributionToPeriodical] |
Appears in Collections: | FB09 - Hochschulschriften |
Files in This Item:
File | Description | Size | Format | |
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ELibD49_pio_bei_2003_14.pdf | 155,63 kB | Adobe PDF | ELibD49_pio_bei_2003_14.pdf View/Open |
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