Cite JOURNAL ARTICLE
Verteilungswirkungen der Einkommensteuertarifreform 1990
Hinterberger, Friedrich | Müller, Klaus
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 108 (1988), Iss. 3 : pp. 355–369
2 Citations (CrossRef)
Mikrosimulation statt TarifanalyseEssen, U. van | Kaiser, H. | Spahn, P. B.
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 110 (1990), Iss. 1 P.126https://doi.org/10.3790/schm.110.1.126 [Citations: 0]
Tarifanalyse versus MikrosimulationHinterberger, F. | Müller, K.
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 110 (1990), Iss. 1 P.122https://doi.org/10.3790/schm.110.1.122 [Citations: 0]
First of all, this study reveals, why the range of the so-called "linear progression" of the planned German income tax schedule for 1990 is delayed progressive, according to the tax criteria, although the liability progression and the residual income progression exhibit downward and upward sloping branches. In contrast to the distributory effects of previous income tax schedules, this tax reform brings about two different sets of ranges of income: in the first set (which embraces the "lower" and the "upper middle" range) a considerable relief for income ensues, while in the second set there is only a feeble relief, whereby the limits of those two ranges depend on the criterion that is chosen.