English, Article, Journal or magazine article edition: Wie Progressiv Ist Deutschland? Das Steuer Und Transfersystem Im Europäischen Vergleich (How Progressive Is Germany? Comparing The Redistributive Effects Of Tax Benefit Systems In Europe) Peichl A; Schaefer T

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Bookmark: http://trove.nla.gov.au/version/27586
Physical Description
  • preprint
Language
  • English

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Title
  • Wie Progressiv Ist Deutschland? Das Steuer Und Transfersystem Im Europäischen Vergleich (How Progressive Is Germany? Comparing The Redistributive Effects Of Tax Benefit Systems In Europe)
Author
  • Peichl A
  • Schaefer T
Physical Description
  • preprint
Notes
  • When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes and contributions which is often seen as a main challenge for the economic performance of the welfare state. In this paper, we analyse the progressivity and redistribution induced by the tax benefit system in the EU-15 countries. We show that the German system as a whole employs only a medium level of redistribution. However, this can be decomposed into a highly progressive income tax system, a highly unequal pre-tax income distribution and regressive social insurance contributions.
  • Progression, Umverteilung, Steuer- und Transfersystem, europ‰ischer Vergleich
  • RePEc:ese:emodwp:em1/​08
Language
  • English
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