On income tax avoidance: the case of Germany

• 成果类型: Article
• 署名作者: Lang, O; Nohrbass, KH; Stahl, K
• 署名单位: University of Mannheim; Centre for Economic Policy Research - UK; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW)
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(97)00033-9
• 发表日期: 1997
• 页码: 327-347
• 关键词: Tax avoidance; income taxation; distributional effects

摘要

We present a micro estimate determining taxed income as a function of gross income and all major deduction options depending on household and asset categories, It shows that tax savings strongly increase with increasing income, resulting in an effective marginal tax rate 16 percentage points below the legislated one for the highest income groups, This calls into question the intended distributional impact of progressive income taxation. Our estimate suggests aggregate income tax losses to the German fiscal authorities in the order of magnitude of 34% of wage and income taxes paid in 1983. Relative to 1994 tax proceeds,this percentage would amount to DM 105 b. (C) 1997 Elsevier Science S.A.