Artikel
Who bears the tax burden in Germany? Tax structure slightly progressive
A comprehensive, microdata-based analysis of the German tax system's distributional effects in 2015 shows that the total tax burden from direct and indirect taxes is slightly progressive on higher income, but regressive in the lower deciles. Income and corporate taxes are distinctly progressive. They impose hardly any burden on lower- and middle-income households, but the average burden significantly increases for higher incomes. On the other hand, the indirect taxes that generate almost half of Germany's tax revenues have a highly regressive effect. In relation to income, they burden low earners more heavily than high-income households. When some of the social security contribution is assigned to the tax system, the total tax burden on middle income groups is not much lower than that on the very wealthy, whose corporate and investment income are not subject to a progressive income tax.
- Sprache
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Englisch
- Erschienen in
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Journal: DIW Economic Bulletin ; ISSN: 2192-7219 ; Volume: 6 ; Year: 2016 ; Issue: 51/52 ; Pages: 601-608 ; Berlin: Deutsches Institut für Wirtschaftsforschung (DIW)
- Klassifikation
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Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Taxation and Subsidies: Incidence
Personal Income, Wealth, and Their Distributions
- Thema
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tax burden
tax incidence
income redistribution
- Ereignis
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Geistige Schöpfung
- (wer)
-
Bach, Stefan
Beznoska, Martin
Steiner, Viktor
- Ereignis
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Veröffentlichung
- (wer)
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Deutsches Institut für Wirtschaftsforschung (DIW)
- (wo)
-
Berlin
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Bach, Stefan
- Beznoska, Martin
- Steiner, Viktor
- Deutsches Institut für Wirtschaftsforschung (DIW)
Entstanden
- 2016
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