NDLI: An theoretical and empirical analysis of the progression reservation—Tax rates beyond 100% (and up to infinity)

Content Provider	Springer Nature Link
Author	Hechtner, Frank
Copyright Year	2011
Abstract	Der vorliegende Beitrag analysiert den Progressionsvorbehalt als besondere Tarifvorschrift bei Vorliegen bestimmter steuerfreier Einkünfte theoretisch und empirisch. Hierzu werden Anforderungen an einen systematischen Tarif entwickelt und auf den Progressionsvorbehalt übertragen. Hierbei erfolgt auch eine ökonomische Belastungsmessung von rechtlich steuerfreien Einkünften. Es zeigt sich, dass der negative Progressionsvorbehalt diesen Anforderungen nicht genügt. Vielmehr können Fälle so konstruiert werden, dass jeder beliebige positive Steuersatz (auch über 100 %) auf den steuerfreien oder den steuerpflichtigen Einkünften lastet. Zur Beurteilung des Ausmaßes von Tarifverwerfungen wird eine Maßzahl entwickelt, die verdeutlicht, dass der negative Progressionsvorbehalt über weite Einkommensintervalle die Anforderungen an ein systematisches Tarifgefüge nicht einhält.Eine empirische Auswertung des Steueraufkommens unter Durchführung einer Mikrosimulation belegt die gesamt- und einzelwirtschaftliche Bedeutung des Progressionsvorbehalts. So tragen zum größten Teil steuerfreie Sozialleistungen zum Gesamtaufkommen des Progressionsvorbehalts bei. Darüber hinaus kann empirisch belegt werden, dass die theoretisch ermittelten Verwerfungen auch in der Realität wiederzufinden sind.This paper analyzes the progression reservation (Progressionsvorbehalt) theoretically and empirically. At the beginning the historical development of the progression reservation is presented. Thereafter requirements on a systematic tax scale are defined and applied to the progression reservation. It turns out that the negative progression reservation does not meet these requirements, because marginal tax rates can occur over 100%. Moreover distortions are observed within a large range of the tax base.After this the paper presents a micro simulation on basis of individual tax statistics data from the Federal Statistical Office. As a result of this the theoretically analyzed distortions can also be found in reality.
Starting Page	1141
Ending Page	1171
Page Count	31
File Format	PDF
ISSN	00442372
Journal	Zeitschrift für Betriebswirtschaft
Volume Number	81
Issue Number	10
e-ISSN	18618928
Language	English
Publisher	SP Gabler Verlag
Publisher Date	2011-09-17
Publisher Place	Wiesbaden
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Progression reservation Micro simulation Tax scale Human Resource Management Organization/Planning Business/Management Science Management/Business for Professionals Accounting/Auditing Production/Logistics/Supply Chain
Content Type	Text
Resource Type	Article
Subject	Business and International Management Economics and Econometrics

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
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