The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income distributions for 20072013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate structure introduced in 2007, the average tax rates and the...

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.

Der Einkommensteuertarif Deutschlands impliziert für die nächsten Jahre eine deutliche Zunahme der Grenz- und Durchschnittssätze selbst bei einem bescheidenen Anstieg der nominalen Einkommen. Die Aufkommenselastizität der Lohnsteuer bezüglich des Bruttolohns eines Beschäftigten im...

The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income distributions for 20072013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate structure introduced in 2007, the average tax rates and the...

The structure of income taxation in Germany implies that the marginal and the average tax rates will rise in the course of the coming yearseven if the increase of nominal incomes is modest. The elasticity of the wage income tax revenues with respect to gross wages amounts to about 1.9, assuming...

The structure of income taxation in Germany implies that the marginal and the average tax rates will rise significantly in the next years - even if the increase of nominal incomes is modest. The elasticity of the wage income tax revenues with respect to gross wages amounts to about 1.86,...

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

The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income distributions for 2007–2013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate structure introduced in 2007, the average tax rates and...