|
EconStor >
Institut für Weltwirtschaft (IfW), Kiel >
Kieler Arbeitspapiere, IfW >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/28350
|
| | |
| Title: | | Das Lohnsteueraufkommen in Deutschland: Erklärung und Prognose auf Basis der Lohnsteuerstatistik  |
| Authors: | | Boss, Achim Boss, Alfred Boss, Thomas |
| Issue Date: | | 2009 |
| Citation: | | [Series:] Kiel working paper [No.:] 1522 [Editor:] Kiel Inst. for the World Economy, Kiel |
| Series/Report no.: | | Kiel working paper 1522 |
| Abstract: | | The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income distributions for 20072013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate structure introduced in 2007, the average tax rates and the marginal tax rates will increase. However, the income tax rates were reduced in 2009 and will be reduced in 2010. Nevertheless, bracket creep will remain a problem in Germany. |
| Subjects: | | Wage income tax marginal tax rates bracket creep simulation and forecast of wage income tax revenues |
| JEL: | | H24 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des IfW Kieler Arbeitspapiere, IfW Economists Online
|
| |
| | |
Download bibliographical data as:
BibTeX
|
| |
Share on:http://hdl.handle.net/10419/28350
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|