Die Elastizität des zu versteuernden Einkommens in Deutschland – Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels (The Elasticity of Taxable Income in Germany – An Empirical Study Based on the German Taxpayer-Panel)
Die Elastizität des zu versteuernden Einkommens in Deutschland – Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels (The Elasticity of Taxable Income in Germany – An Empirical Study Based on the German Taxpayer-Panel)
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德国应税收入的弹性——基于德国纳税人面板的实证研究
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发表时间：
2012
期刊：
影响因子：
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通讯作者：
H. Müller
中科院分区：
文献类型：
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作者：
T. Schmidt;H. Müller
在本文中，使用当前文献的标准方法来估计应税收入相对于净税率的弹性，使用德国纳税人小组2001年至2006年的纳税申报数据。据我们所知，这是德国首次采用一种以上的差异，因此有足够的收入控制。个人边际税率变化对应税所得额的影响是通过2000年宣布的税收改革（Steuersenkungsgesetz）来确定的，该改革导致所有纳税人在接下来的几年里逐步降低边际税率。这些估计表明应税收入的弹性在0.3到0.4之间，更广泛的收入定义的弹性在0.2到0.4之间。这些估计主要是由收入分配上半部分的人以及已婚夫妇的共同评估推动的。
In this paper the current literature’s standard approach is used to estimate the elasticity of taxable income with respect to the net-of-tax rate using tax return data from the German Taxpayer-Panel spanning the years 2001 to 2006. To our knowledge this is done the first time for Germany using more than one difference and therefore adequate income controls. The effect of a change in the individual`s marginal tax rate on the amount of taxable income is identified using a tax reform (Steuersenkungsgesetz) which was announced in the year 2000 and led to a stepwise reduction of marginal tax rates for all taxpayers in the following years. The estimates suggest an elasticity of taxable income between 0.3 and 0.4 and an elasticity of a broader income definition ranging from 0.2 to 0.4. These estimates are mainly driven by people in the upper half of the income distribution and joint assessment of married couples.