Title:	Verteilungsarithmetik der rot-grünen Einkommensteuerreform
Authors:	Corneo, Giacomo
Abstract:	I compare the distribution of net incomes before and after the reform of the personal income tax introduced by the governmental coalition of Socialdemocrats and Green in Germany. In contrast with popular views, 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 of the statutory tax rates. Distributive neutrality could only be achieved if tax avoidance were large and such that effective tax rates are falling with income.
Citations:	Beiträge des Fachbereichs Wirtschaftswissenschaften der Universität Osnabrück 14. Osnabrück (2003): 13
URL:	https://osnadocs.ub.uni-osnabrueck.de/handle/urn:nbn:de:gbv:700-201001305320
Subject Keywords:	income tax reform; progressivity; governmental redistribution
Issue Date:	25-Oct-2003
Submission date:	25-Oct-2003
Type of publication:	Beitrag zu einem Periodikum [contributionToPeriodical]
Appears in Collections:	FB09 - Hochschulschriften

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