JOURNAL ARTICLE
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Analyseergebnisse auf Basis der anonymisierten Steuerdaten
Bach, Stefan | Steiner, Viktor
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 126 (2006), Iss. 3 : pp. 387–403
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Bach, Stefan
Steiner, Viktor
Abstract
Since the availability of micro data derived from the German income tax statistics for research detailed analyses of tax reforms have become possible. In this paper we apply microsimulation techniques to these data to analyse the fiscal and distributional effects of six personal and business tax reform proposals which have dominated the last federal election and are also on the current political agenda. Simulated fiscal effects of these reforms range from modest income tax lasses of 0.2 % of GDP in case of the CDU/ CSU election proposal to substantial lasses amounting to more than 1 % of GDP for the CDU, FDP and Kirchhof proposals. Whereas the proposals of the union parties would imply tax reductions mainly for middle income groups, those of Kirchhof and the German Council of Economic Advisers would lead to relatively large tax cuts for top incomes.