Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/267098 
Title (translated): 
Tax rate not the right lever for targeted relief
Authors: 
Year of Publication: 
2022
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Volume:] 102 [Issue:] 10 [Publisher:] Springer [Place:] Heidelberg [Year:] 2022 [Pages:] 749-752
Publisher: 
Springer, Heidelberg
Abstract (Translated): 
With the current high inflation, bracket creep is back on the agenda. The federal government has introduced a bill to compensate for this effect, among other things, by shifting income tax brackets. In the debate on bracket creep, the point of reference is very important. Results differ greatly depending on the period and the income concept considered. Moreover, the income tax burden must be seen in the context of the overall fiscal policy. The decision on tax rate adjustments is a political issue.
JEL: 
H11
H24
K34
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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