Arbeitspapier
The impact of losses on income tax revenue and implicit tax rates of different income sources: evidence from microsimulation using tax statistics for Germany
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax shares of functional income sources for three apportionment schemes. The choice of the apportionment scheme markedly affects the tax shares of income sources and the implicit tax rates, in particular those of capital income.
- Sprache
-
Englisch
- Erschienen in
-
Series: DIW Discussion Papers ; No. 950
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Business Taxes and Subsidies including sales and value-added (VAT)
Factor Income Distribution
- Thema
-
Income and business income taxation
implicit tax rates by income sources
Einkommensteuer
Körperschaftsteuer
Steuerbelastung
Funktionelle Einkommensverteilung
Verlust
Steuerliche Zurechnung
Steuerbegünstigung
Steuertarif
Mikrosimulation
Steuerwirkung
Deutschland
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bach, Stefan
Buslei, Hermann
- Ereignis
-
Veröffentlichung
- (wer)
-
Deutsches Institut für Wirtschaftsforschung (DIW)
- (wo)
-
Berlin
- (wann)
-
2009
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Bach, Stefan
- Buslei, Hermann
- Deutsches Institut für Wirtschaftsforschung (DIW)
Entstanden
- 2009
Ähnliche Objekte (12)
Income tax reform to relieve middle income households
Fundamental Reform of Income Tax: In How Far Can the Assessment Basis Be Broadened and Tax Law Simplified?
Inheritance tax: Limit corporate privileges and spread tax burden
"The wealth tax reduces income inequality": Seven questions to Stefan Bach
Value-added tax cuts bring greatest relief to lower and middle income households
Optimal top marginal tax rates under income splitting for couples
Corporate taxation: High profits, moderate tax revenue
100 years of the modern German tax system: Foundation, reforms, and challenges
How should local governments tax local business? Lessons from an international comparison and a microsimulation analysis for Germany
German income tax : personal income tax, corporate income tax and trade tax
Who bears the tax burden in Germany? Tax structure slightly progressive
Reviving Germany's wealth tax creates high revenue potential
Income tax reform to relieve middle income households
Fundamental Reform of Income Tax: In How Far Can the Assessment Basis Be Broadened and Tax Law Simplified?
Inheritance tax: Limit corporate privileges and spread tax burden
"The wealth tax reduces income inequality": Seven questions to Stefan Bach
Value-added tax cuts bring greatest relief to lower and middle income households
Optimal top marginal tax rates under income splitting for couples
Corporate taxation: High profits, moderate tax revenue
100 years of the modern German tax system: Foundation, reforms, and challenges
How should local governments tax local business? Lessons from an international comparison and a microsimulation analysis for Germany
German income tax : personal income tax, corporate income tax and trade tax
Who bears the tax burden in Germany? Tax structure slightly progressive
Reviving Germany's wealth tax creates high revenue potential
Income tax reform to relieve middle income households
Fundamental Reform of Income Tax: In How Far Can the Assessment Basis Be Broadened and Tax Law Simplified?
Inheritance tax: Limit corporate privileges and spread tax burden
"The wealth tax reduces income inequality": Seven questions to Stefan Bach
Value-added tax cuts bring greatest relief to lower and middle income households
Optimal top marginal tax rates under income splitting for couples
Corporate taxation: High profits, moderate tax revenue
100 years of the modern German tax system: Foundation, reforms, and challenges
How should local governments tax local business? Lessons from an international comparison and a microsimulation analysis for Germany
German income tax : personal income tax, corporate income tax and trade tax
Who bears the tax burden in Germany? Tax structure slightly progressive