Discussion or working paper
Achim Boss ,
Das Lohnsteueraufkommen in Deutschland - Erklärung und Prognose auf Basis der Lohnsteuerstatistik
AbstractThe 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 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.
Keywordswage income tax, marginal tax rates, bracket creep, simulation and forecast of wage income tax revenues