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- Title
Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben.
- Authors
Löffler, Max; Peichl, Andreas; Pestel, Nico; Schneider, Hilmar; Siegloch, Sebastian
- Abstract
The system of income taxation in Germany is too complex and insufficiently transparent. Many reform proposals have been publicly debated during the past years. However, so far, conflicting goals of positive employment and distributional effects without a negative impact on the state's budget could not be overcome. A common problem of previous reform proposals is that they have neglected social security contributions and their interactions with income taxes. We tackle this issue by proposing an integrated system of taxation. Our simulations show that this comprehensive reform resolves conflicting goals: employment increases, inequality decreases and tax revenues slightly increase.
- Subjects
GERMANY; TAXATION; INCOME tax; REFORMS; EMPLOYMENT; SOCIAL security; INTERNAL revenue; ECONOMIC impact
- Publication
Perspektiven der Wirtschaftspolitik, 2012, Vol 13, Issue 3, p196
- ISSN
1465-6493
- Publication type
Article
- DOI
10.1111/j.1468-2516.2012.00385.x