Tax Rate not the Right Lever for Targeted Relief
Abstract With the current high inflation, bracket creep is back on the agenda. The federal government has introduced a bill to compensate for this effect, among other things, by shifting income tax brackets. In the debate on bracket creep, the point of reference is very important. Results differ gre...
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| Format: | Article |
| Language: | deu |
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Sciendo
2022-10-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-022-3301-6 |
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| _version_ | 1832572849388257280 |
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| author | Katja Rietzler |
| author_facet | Katja Rietzler |
| author_sort | Katja Rietzler |
| collection | DOAJ |
| description | Abstract With the current high inflation, bracket creep is back on the agenda. The federal government has introduced a bill to compensate for this effect, among other things, by shifting income tax brackets. In the debate on bracket creep, the point of reference is very important. Results differ greatly depending on the period and the income concept considered. Moreover, the income tax burden must be seen in the context of the overall fiscal policy. The decision on tax rate adjustments is a political issue. |
| format | Article |
| id | doaj-art-f8e917542b7b42f1b73bf118928a617a |
| institution | Kabale University |
| issn | 1613-978X |
| language | deu |
| publishDate | 2022-10-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Wirtschaftsdienst |
| spelling | doaj-art-f8e917542b7b42f1b73bf118928a617a2025-02-02T06:48:24ZdeuSciendoWirtschaftsdienst1613-978X2022-10-011021074975210.1007/s10273-022-3301-6Tax Rate not the Right Lever for Targeted ReliefKatja Rietzler0Ref. Geldpolitik, Institut für Makroökonomie u. KonjunkturforschungAbstract With the current high inflation, bracket creep is back on the agenda. The federal government has introduced a bill to compensate for this effect, among other things, by shifting income tax brackets. In the debate on bracket creep, the point of reference is very important. Results differ greatly depending on the period and the income concept considered. Moreover, the income tax burden must be seen in the context of the overall fiscal policy. The decision on tax rate adjustments is a political issue.https://doi.org/10.1007/s10273-022-3301-6 |
| spellingShingle | Katja Rietzler Tax Rate not the Right Lever for Targeted Relief Wirtschaftsdienst |
| title | Tax Rate not the Right Lever for Targeted Relief |
| title_full | Tax Rate not the Right Lever for Targeted Relief |
| title_fullStr | Tax Rate not the Right Lever for Targeted Relief |
| title_full_unstemmed | Tax Rate not the Right Lever for Targeted Relief |
| title_short | Tax Rate not the Right Lever for Targeted Relief |
| title_sort | tax rate not the right lever for targeted relief |
| url | https://doi.org/10.1007/s10273-022-3301-6 |
| work_keys_str_mv | AT katjarietzler taxratenottherightleverfortargetedrelief |