Integration des Solidaritätszuschlags in die Einkommensteuer: Verteilungs- und Aufkommenswirkungen

Clemens Fuest; Max Löffler; Andreas Peichl; Holger Stichnoth

doi:10.1007/s10273-015-1826-7

Integration des Solidaritätszuschlags in die Einkommensteuer: Verteilungs- und Aufkommenswirkungen

Clemens Fuest^*
, Max Löffler
, Andreas Peichl
, Holger Stichnoth

^*Corresponding author for this work

GSBE other - not theme-related research

Research output: Contribution to journal › Article › Professional

Abstract

In order to cover the costs of the German reunification in 1990, the German government introduced a solidarity surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of such a reform by using a highly detailed microsimulation model developed at ZEW Mannheim.

Original language	German
Pages (from-to)	319–324
Number of pages	6
Journal	Wirtschaftsdienst
Volume	95
Issue number	5
DOIs	https://doi.org/10.1007/s10273-015-1826-7
Publication status	Published - May 2015

JEL classifications

d31 - Personal Income, Wealth, and Their Distributions
h24 - "Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes"
h61 - "National Budget; Budget Systems"

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10.1007/s10273-015-1826-7

1 Article

Integration des Solidaritätszuschlags in die Einkommensteuer – was zu beachten ist
Fuest, C., Löffler, M., Peichl, A. & Stichnoth, H., Oct 2015, In: ZEW News. 2015, 10, p. 7 1 p.
Research output: Contribution to journal › Article › Professional

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Cite this

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title = "Integration des Solidarit{\"a}tszuschlags in die Einkommensteuer: Verteilungs- und Aufkommenswirkungen",

abstract = "In order to cover the costs of the German reunification in 1990, the German government introduced a solidarity surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of such a reform by using a highly detailed microsimulation model developed at ZEW Mannheim.",

author = "Clemens Fuest and Max L{\"o}ffler and Andreas Peichl and Holger Stichnoth",

note = "data source: German Socio-oeconomic Panel Study (SOEP), version 28, data of the years 1984-2011, DOI: 10.5684/soep.v28",

year = "2015",

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doi = "10.1007/s10273-015-1826-7",

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AU - Fuest, Clemens

AU - Löffler, Max

AU - Peichl, Andreas

AU - Stichnoth, Holger

N1 - data source: German Socio-oeconomic Panel Study (SOEP), version 28, data of the years 1984-2011, DOI: 10.5684/soep.v28

PY - 2015/5

Y1 - 2015/5

N2 - In order to cover the costs of the German reunification in 1990, the German government introduced a solidarity surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of such a reform by using a highly detailed microsimulation model developed at ZEW Mannheim.

AB - In order to cover the costs of the German reunification in 1990, the German government introduced a solidarity surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of such a reform by using a highly detailed microsimulation model developed at ZEW Mannheim.

U2 - 10.1007/s10273-015-1826-7

DO - 10.1007/s10273-015-1826-7

M3 - Article

SN - 0043-6275

VL - 95

SP - 319

EP - 324

JO - Wirtschaftsdienst

JF - Wirtschaftsdienst

IS - 5

ER -

Integration des Solidaritätszuschlags in die Einkommensteuer: Verteilungs- und Aufkommenswirkungen

Abstract

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Integration des Solidaritätszuschlags in die Einkommensteuer – was zu beachten ist

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