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Cover von: Incentive and Redistribution Effects of the German Tax Reform 2000
Gerhard Wagenhals

Incentive and Redistribution Effects of the German Tax Reform 2000

Rubrik: Articles
Jahrgang 57 (2001) / Heft 3, S. 316-332 (17)
Publiziert 09.07.2018
DOI 10.1628/0015221012904940
Veröffentlicht auf Englisch.
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Beschreibung
This paper analyzes the impact on work incentives and income distribution of the German tax reform 2000 and alternative tax regimes which might be viewed as examples for tax reforms on the agenda in Europe. The approach is based on a comprehensive microsimulation model for taxes, social security contributions and transfers in the Federal Republic of Germany, which is combined with a micro- econometric behavioral model. The main findings of the paper are: the tax reform 2000 generates positive labor supply incentives; almost all persons in dependent employment profit from the tax reform. However, a significant decline in unemployment cannot be expected as a result of the tax reform alone.