Menu Expand

Verteilungswirkungen der Einkommensteuertarifreform 1990

Cite JOURNAL ARTICLE

Style

Hinterberger, F., Müller, K. Verteilungswirkungen der Einkommensteuertarifreform 1990. Journal of Contextual Economics – Schmollers Jahrbuch, 108(3), 355-369. https://doi.org/10.3790/schm.108.3.355
Hinterberger, Friedrich and Müller, Klaus "Verteilungswirkungen der Einkommensteuertarifreform 1990" Journal of Contextual Economics – Schmollers Jahrbuch 108.3, 1988, 355-369. https://doi.org/10.3790/schm.108.3.355
Hinterberger, Friedrich/Müller, Klaus (1988): Verteilungswirkungen der Einkommensteuertarifreform 1990, in: Journal of Contextual Economics – Schmollers Jahrbuch, vol. 108, iss. 3, 355-369, [online] https://doi.org/10.3790/schm.108.3.355

Format

Verteilungswirkungen der Einkommensteuertarifreform 1990

Hinterberger, Friedrich | Müller, Klaus

Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 108 (1988), Iss. 3 : pp. 355–369

4 Citations (CrossRef)

Additional Information

Article Details

Hinterberger, Friedrich

Müller, Klaus

Cited By

  1. Mikrosimulation statt Tarifanalyse

    Essen, U. van | Kaiser, H. | Spahn, P. B.

    Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 110 (1990), Iss. 1 P.126

    https://doi.org/10.3790/schm.110.1.126 [Citations: 0]
  2. Tarifanalyse versus Mikrosimulation

    Hinterberger, F. | Müller, K.

    Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 110 (1990), Iss. 1 P.122

    https://doi.org/10.3790/schm.110.1.122 [Citations: 0]
  3. Regionalpolitisch relevante Effekte der Steuerreform und ihrer Finanzierung

    Postlep, Rolf-Dieter | Stegmann, Helmut

    Raumforschung und Raumordnung | Spatial Research and Planning, Vol. 46 (1988), Iss. 3 P.81

    https://doi.org/10.14512/rur.2287 [Citations: 0]
  4. Regionalpolitisch relevante Effekte der Steuerreform und ihrer Finanzierung

    Postlep, Rolf-Dieter | Stegmann, Helmut

    Raumforschung und Raumordnung | Spatial Research and Planning, Vol. 46 (1988), Iss. 3 P.81

    https://doi.org/10.14512/rur.2471 [Citations: 0]

Abstract

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.