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Perspektiven der Wirtschaftspolitik

Editor-in-Chief: Paqué, Karl-Heinz

Ed. by Arnold, Lutz / Corneo, Giacomo / Grimm, Veronika / Horn, Karen / Schneider, Friedrich / Wagner, Franz

4 Issues per year


CiteScore 2017: 0.18

SCImago Journal Rank (SJR) 2017: 0.242
Source Normalized Impact per Paper (SNIP) 2017: 0.332

Online
ISSN
1468-2516
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Volume 13, Issue 3

Issues

Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben

Max Löffler / Andreas Peichl / Nico Pestel / Hilmar Schneider / Sebastian Siegloch
Published Online: 2012-10-16 | DOI: https://doi.org/10.1111/j.1468-2516.2012.00385.x

Abstract

The system of income taxation in Germany is too complex and insufficiently transparent. Many reform proposals have been publicly debated during the past years. However, so far, conflicting goals of positive employment and distributional effects without a negative impact on the state’s budget could not be overcome. A common problem of previous reform proposals is that they have neglected social security contributions and their interactions with income taxes. We tackle this issue by proposing an integrated system of taxation. Our simulations show that this comprehensive reform resolves conflicting goals: employment increases, inequality decreases and tax revenues slightly increase.

About the article

Published Online: 2012-10-16

Published in Print: 2012-08-01


Citation Information: Perspektiven der Wirtschaftspolitik, Volume 13, Issue 3, Pages 196–213, ISSN (Online) 1468-2516, ISSN (Print) 1465-6493, DOI: https://doi.org/10.1111/j.1468-2516.2012.00385.x.

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[1]
Andreas Peichl,, Nico Pestel,, and Sebastian Siegloch,
Vierteljahrshefte zur Wirtschaftsforschung, 2013, Volume 82, Number 1, Page 111

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