Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/103759
Authors: 
Boss, Alfred
Year of Publication: 
2014
Series/Report no.: 
Kiel Working Paper 1970
Abstract (Translated): 
The tax burden of typical wage income earners in Germany is analyzed. It turns out that the overall tax rate (wage income tax, solidarity surcharge, contributions to social security) for selected singles will go up in the period 2013-2017 if the tax rules will not be changed. The main reason is the progressivity of the income tax rate structure. In order to avoid stronger disincentives to work, the income tax rate structure should be indexed according to the development of the average wage income.
Subjects: 
wage income tax
tax bracket creep
contributions to social security
JEL: 
H24
H25
Document Type: 
Working Paper

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