Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/28350 
Erscheinungsjahr: 
2009
Schriftenreihe/Nr.: 
Kiel Working Paper No. 1522
Verlag: 
Kiel Institute for the World Economy (IfW), Kiel
Zusammenfassung: 
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.
Schlagwörter: 
Wage income tax
marginal tax rates
bracket creep
simulation and forecast of wage income tax revenues
JEL: 
H24
Dokumentart: 
Working Paper

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