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The correlation between tax burden and income distribution

The project, by order of the Federal Ministry of Labour and Social Affairs, will be part of the government’s third report on poverty and wealth, which is to be published in 2008. The research project is aimed at improving the level of knowledge regarding the (re-) distribution of income and wealth trough the tax system. Therefore, a comprehensive analysis of the tax burden distribution regarding direct taxes like the income tax or indirect taxes like the value added tax is necessary. A prerequisite for answering those questions is an extensive evaluation of data incorporating both individual data, directly acquired from household surveys as well as already processed secondary data provided by official statistics. The three most commonly used data sources are the Income and Expenditure Survey 2003 (EVS), the Socio-Economic Panel (SOEP) as well as the statistics on wage and income tax from 1998 and 2001 (FAST). Aside from the descriptive analysis of data to gain knowledge regarding the formal incidence of the tax system, the actual burden of taxation, namely the effective evidence, is a focus of interest.

Auftraggeber Federal Ministry of Labour and Social Affairs
Bearbeiter Dipl.-Vw. Christian Bergs, Dr. Michael Thöne, Dr. Thilo Schaefer, Prof. Dr. Andreas Peichl
Status Completed
Lebenslagen in Deutschland: Forschungsprojekt
Endbericht für das BMAS, Berlin, 2008
Michael Thöne, Clemens Fuest, Christian Bergs, Andreas Peichl, Thilo Schaefer, Bernd Fritzsche, John Haisken-DeNew, Rainer Kambeck, Lars-H. R. Siemers
Zusammenhang Steuerlast Einkommensverteilung (pdf, 1.5 MB)