Project
Justice for the Middle? The Distribution of the Tax and Contribution Burden in Germany and in an EU Comparison
Client: Hanns-Seidel-Stiftung e.V.
Project period: April 2022 – Dezember 2022
Research Areas:
Project period: April 2022 – Dezember 2022
Research Areas:
Project team: Dr. Mathias Dolls, Dr. Florian Dorn, David Gstrein, Max Lay, Dr. Florian Neumeier, Prof. Dr. Andreas Peichl
Tasks
With their work performance and expenditures, the middle class makes a significant contribution to tax revenues and thus to the state's ability to act. The middle class is therefore also considered an important cornerstone for the functioning and stability of the social market economy in Germany. The study, commissioned by the Hanns Seidel Foundation, aims to provide a picture of the tax burden on income and wealth in Germany and in a European comparison for different income groups. In particular, the study aims to identify and discuss the tax burden, the remaining ability to save and the remaining opportunities for the middle class to provide for its own needs.
Methods
The processing of the study is divided into four work packages:
- Middle class: Who belongs to it?
- Tax and duty burden in Germany
- Tax and contribution burden in EU comparison
- Net wealth in Germany and in EU comparison
Data and other sources
- ifo tax and transfer behavioral microsimulation model (ifo-MSM-TTL)
- Tax-benefit microsimulation model for the European Union (EUROMOD)
- Sozioökonomisches Panel (SOEP)
- Einkommens- und Verbrauchsstichprobe (EVS)
- Household Finance and Consumption Survey (HFCS)
- International Social Survey Programme (ISSP)
- German Federal Statistical Office
Contact
