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Title:Das Lohnsteueraufkommen in Deutschland: Erklärung und Prognose auf Basis der Lohnsteuerstatistik PDF Logo
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:Kieler Arbeitspapiere, IfW
Publikationen von Forscherinnen und Forschern des IfW

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