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Beurteilung der Verteilungswirkungen der "rot-grünen„ Einkommensteuerpolitik. Eine Frage des Maßstabs
Maiterth, Ralf | Müller, Heiko
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 129 (2009), Iss. 3 : pp. 375–390
3 Citations (CrossRef)
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Ralf Maiterth, Leibniz Universität Hannover, Institut für Betriebswirtschaftliche Steuerlehre, Königsworther Platz 1, 30167 Hannover.
Heiko Müller, Ruhr-Universität Bochum, Lehrstuhl für Betriebswirtschaftslehre, Fakultät für Wirtschaftswissenschaft, Universitätsstraße 150, 44801 Bochum.
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Aufkommens- und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif
Houben, Henriette | Maiterth, Ralf | Müller, HeikoPerspektiven der Wirtschaftspolitik, Vol. 12 (2011), Iss. 3 P.280
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It’s About Connections – How the Economic Network of the German Federal Government Affects the Top Earners’ Average Income Tax Rate
Scharfenkamp, Katrin
Jahrbücher für Nationalökonomie und Statistik, Vol. 236 (2016), Iss. 4 P.427
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Abstract
On the basis of an empirical analysis we discuss two alternative criterions to quantify distributional effects of the income tax cut enforced by the former German red-green-government. Distributional effects can be measured by the impact of a tax reform either on the distribution of income or the distribution of the tax burden. We show the importance of the applied criterion for the interpretation of the results. Furthermore, we highlight the problems of focussing on the impact of a tax reform on the net income of taxpayers. It seems preferable to assess distributional effects by the impact of a tax reform on the disproportionality of the tax burden.
Received: October 1, 2005
Accepted: May 11, 2009