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
ifo Institut, München, 2016
ifo Schnelldienst, 2016, 69, Nr. 11, 27-33
![](https://www.ifo.de/DocImg/sd-2016-11-dziadkowski-steuerbelastung-2016-06-09.jpg?c=1689237125)
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