Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/28350 
Year of Publication: 
2009
Series/Report no.: 
Kiel Working Paper No. 1522
Publisher: 
Kiel Institute for the World Economy (IfW), Kiel
Abstract: 
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 marginal tax rates will increase. However, the income tax rates were reduced in 2009 and will be reduced in 2010. Nevertheless, "bracket creep" will remain a problem in Germany.
Subjects: 
Wage income tax
marginal tax rates
bracket creep
simulation and forecast of wage income tax revenues
JEL: 
H24
Document Type: 
Working Paper

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