Article in Journal

The Future of the Tax Burden in Germany

Dieter Dziadkowski
ifo Institut, München, 2016

ifo Schnelldienst, 2016, 69, Nr. 11, 27-33

According to Dieter Dziadkowski, the currently favourable revenue situation for the federal government and the Länder constitutes an opportunity to lower the taxation burden on work. This calls for a completely new wage structure, as the current structure, which is characterised by “fast” progression in the lower and middle income classes, leads to a marked increase in the tax burden, even in the case of moderate wage increases.

JEL Classification: H220, H240

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ifo Institut, München, 2016