Beurteilung der Verteilungswirkungen der "rot-grünen„ Einkommensteuerpolitik. Eine Frage des Maßstabs
Year: 2009
Author: Maiterth, Ralf, Müller, Heiko
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 129 (2009), Iss. 3 : pp. 375–390
Abstract
On the basis of an empirical analysis we discuss two alternative criterions to quantify distributional effects of the income tax cut enforced by the former German red-green-government. Distributional effects can be measured by the impact of a tax reform either on the distribution of income or the distribution of the tax burden. We show the importance of the applied criterion for the interpretation of the results. Furthermore, we highlight the problems of focussing on the impact of a tax reform on the net income of taxpayers. It seems preferable to assess distributional effects by the impact of a tax reform on the disproportionality of the tax burden.
Received: October 1, 2005
Accepted: May 11, 2009
Journal Article Details
Publisher Name: Global Science Press
Language: German
DOI: https://doi.org/10.3790/schm.129.3.375
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 129 (2009), Iss. 3 : pp. 375–390
Published online: 2009-07
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 16
Author Details
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