Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/61398 
Autor:innen: 
Erscheinungsjahr: 
2012
Schriftenreihe/Nr.: 
DIW Discussion Papers No. 1193
Verlag: 
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin
Zusammenfassung: 
Empirical evidence so far found ambiguous results for the direction of effect of marginal income tax rates on employee remuneration. Based on the GSOEP data from 2002 through 2008 this study analyzes the impact of the marginal tax load on the employee side on the wage rate also allowing average tax rates and employer payroll taxes to play a role. Instrumental variable estimation based on counterfactual tax rates simulated in a highly detailed microsimulation model (STSM) heals the endogeneity problem of the tax variables with regard to wages. Estimations in first differences show that marginal taxes overall have a negative impact on wages. But this effect is not uniform along the wage distribution; while the negative effect of marginal tax rates prevails in the lower part of the distribution, observations beyond the median benefit from higher tax rates at the margin.
Schlagwörter: 
Marginal tax rates
tax structure
simulated instrumental variables
JEL: 
H22
H24
C26
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
693.66 kB





Publikationen in EconStor sind urheberrechtlich geschützt.