The Distribution of the Tax and Social Security Burden
Abstract Using a cross-sectional analysis, this article investigates the burden of taxation and social security contributions across German households. The burden is determined with respect to household income as well as consumption level. Moreover, the different income groups’ contributions to publ...
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| Format: | Article |
| Language: | deu |
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Sciendo
2021-04-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-021-2896-3 |
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| _version_ | 1832572513253588992 |
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| author | Niklas Isaak Philipp Jäger Robin Jessen |
| author_facet | Niklas Isaak Philipp Jäger Robin Jessen |
| author_sort | Niklas Isaak |
| collection | DOAJ |
| description | Abstract Using a cross-sectional analysis, this article investigates the burden of taxation and social security contributions across German households. The burden is determined with respect to household income as well as consumption level. Moreover, the different income groups’ contributions to public finance are illustrated. It can be demonstrated that for gross incomes of 24,000 euros, the average tax and contribution ratio amounts to 40 %. For household incomes of 80,000 euros, the ratio rises above 50 %. |
| format | Article |
| id | doaj-art-db23eb6180e94efe8d10cdc2d48d8f91 |
| institution | Kabale University |
| issn | 0043-6275 1613-978X |
| language | deu |
| publishDate | 2021-04-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Wirtschaftsdienst |
| spelling | doaj-art-db23eb6180e94efe8d10cdc2d48d8f912025-02-02T09:59:11ZdeuSciendoWirtschaftsdienst0043-62751613-978X2021-04-01101428428910.1007/s10273-021-2896-3The Distribution of the Tax and Social Security BurdenNiklas Isaak0Philipp Jäger1Robin Jessen2Wachstum, Konjunktur, Öffentliche Finanzen, RWI - Leibniz-Institut für WirtschaftsforschungWachstum, Konjunktur, Öffentliche Finanzen, RWI - Leibniz-Institut für WirtschaftsforschungWachstum, Konjunktur, Öffentliche Finanzen, RWI - Leibniz-Institut für WirtschaftsforschungAbstract Using a cross-sectional analysis, this article investigates the burden of taxation and social security contributions across German households. The burden is determined with respect to household income as well as consumption level. Moreover, the different income groups’ contributions to public finance are illustrated. It can be demonstrated that for gross incomes of 24,000 euros, the average tax and contribution ratio amounts to 40 %. For household incomes of 80,000 euros, the ratio rises above 50 %.https://doi.org/10.1007/s10273-021-2896-3 |
| spellingShingle | Niklas Isaak Philipp Jäger Robin Jessen The Distribution of the Tax and Social Security Burden Wirtschaftsdienst |
| title | The Distribution of the Tax and Social Security Burden |
| title_full | The Distribution of the Tax and Social Security Burden |
| title_fullStr | The Distribution of the Tax and Social Security Burden |
| title_full_unstemmed | The Distribution of the Tax and Social Security Burden |
| title_short | The Distribution of the Tax and Social Security Burden |
| title_sort | distribution of the tax and social security burden |
| url | https://doi.org/10.1007/s10273-021-2896-3 |
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