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Verteilungsarithmetik der rot-grünen Einkommensteuerreform
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 125 (2005), Iss. 2 : pp. 299–314
4 Citations (CrossRef)
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Corneo, Giacomo
Cited By
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Kreuz und quer durch die deutsche Einkommensverteilung
Corneo, Giacomo
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Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik. Eine Frage des Maßstabs
Maiterth, Ralf | Müller, HeikoSchmollers Jahrbuch, Vol. 129 (2009), Iss. 3 P.375
https://doi.org/10.3790/schm.129.3.375 [Citations: 3]
Abstract
I compare the distribution of net incomes in Germany before and after the reform of the personal income tax introduced by the govemmental coalition of Social Democrats and Greens. In contrast with widely-held opinion, 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 in the statutory tax rates. Distributive neutrality could only be achieved if tax avoidance were so large that effective tax rates fall with income.