Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/28357
Authors: 
Boss, Achim
Boss, Alfred
Boss, Thomas
Year of Publication: 
2009
Series/Report no.: 
Kiel Working Paper 1529
Abstract: 
The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that "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

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