Year: 2005
Author: Corneo, Giacomo
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 125 (2005), Iss. 2 : pp. 299–314
Abstract
I compare the distribution of net incomes in Germany before and after the reform of the personal income tax introduced by the govemmental coalition of Social Democrats and Greens. In contrast with widely-held opinion, it is found that the reform is not neutral from a distributive point of view. Rather, it is strongly regressive. Measures aimed at broadening the tax base cannot compensate for the regressive effect triggered by reductions in the statutory tax rates. Distributive neutrality could only be achieved if tax avoidance were so large that effective tax rates fall with income.
Journal Article Details
Publisher Name: Global Science Press
Language: Multiple languages
DOI: https://doi.org/10.3790/schm.125.2.299
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 125 (2005), Iss. 2 : pp. 299–314
Published online: 2005-02
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 16
Author Details
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