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Author Bach, Stefan ♦ Buslei, Hermann
Source EconStor
Content type Text
Publisher Deutsches Institut für Wirtschaftsforschung (DIW)
File Format PDF
Language English
Subject Domain (in DDC) Social sciences ♦ Economics
Subject Keyword Income and business income taxation ♦ implicit tax rates by income sources ♦ Einkommensteuer ♦ Körperschaftsteuer ♦ Steuerbelastung ♦ Funktionelle Einkommensverteilung ♦ Verlust ♦ Steuerliche Zurechnung ♦ Steuerbegünstigung ♦ Steuertarif ♦ Mikrosimulation ♦ Steuerwirkung ♦ Deutschland ♦ Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes ♦ Business Taxes and Subsidies including sales and value-added (VAT) ♦ Factor Income Distribution
Abstract In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax shares of functional income sources for three apportionment schemes. The choice of the apportionment scheme markedly affects the tax shares of income sources and the implicit tax rates, in particular those of capital income.
Part of series DIW Discussion Papers x950
Learning Resource Type Article
Publisher Date 2009-01-01
Publisher Place Berlin
Rights Holder http://www.econstor.eu/dspace/Nutzungsbedingungen