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Welfare Effects of Dynamic Tax Reforms
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Hans Fehr analyzes reform proposals for personal income and corporate taxes and for the German pension system as well as the deficit policy.Various fiscal reform packages are presently on the political agenda in Germany. In his work, Hans Fehr develops a consistent framework for examining the consequences of these for distribution and efficiency. More specifically, he analyzes reform proposals for personal income and corporate taxes and for the German pension system as well as the deficit policy. This quantitative analysis is based on a dynamic simulation model of the Auerbach-Kollikoff type w...
Hans Fehr analyzes reform proposals for personal income and corporate taxes and for the German pension system as well as the deficit policy.
Various fiscal reform packages are presently on the political agenda in Germany. In his work, Hans Fehr develops a consistent framework for examining the consequences of these for distribution and efficiency. More specifically, he analyzes reform proposals for personal income and corporate taxes and for the German pension system as well as the deficit policy. This quantitative analysis is based on a dynamic simulation model of the Auerbach-Kollikoff type which features a number of innovations: complex progressive income taxes and pension contributions, intragenerational heterogeneity and the disaggregation of the effects on welfare into individual redistribution and efficiency components. The numerical simulations indicate that the existing excess burdens of the tax system are quite high in Germany and that especially progressive consumption taxation and minimum pensions financed by contributions might be some interesting reform options for the future.
Survey of Contents:
Introduction - A Primer to the German Fiscal System - Modeling the Economy - Calibration and Numerical Solution - Fiscal Incidence in a Simple Two-Period Model - Who Bears the Tax Burden in Germany? - Fundamental Tax Reform - Options for Pension Reform - Public Debt Reduction - General Summary and Outlook
Wohlfahrtseffekte dynamischer Steuerreformen. Von Hans Fehr.
Mit Hilfe einer numerischen Simulationsanalyse untersucht Hans Fehr die Verteilungs- und Effizienzwirkungen verschiedener finanzpolitischer Reformen, die derzeit in Deutschland diskutiert werden. Im Mittelpunkt steht dabei das Einkommen- und Körperschaftsteuersystem, das Rentensystem sowie die Verschuldungspolitik. Die quantitative Analyse erfolgt im Rahmen eines Auerbach-Kollikoff Modells. So werden wichtige Details des Steuer- und Rentensystems genauer erfaßt, verschiedene Lebenseinkommensklassen innerhalb der Generationen unterschieden, und die Wohlfahrtswirkungen verschiedener Reformen in Effizienz- und Umverteilungskomponenten disaggregiert. Die Ergebnisse der Simulationsrechnung weisen auf hohe Effizienzverluste durch das gegenwärtige Steuer- und Transfersystem hin. Es erscheinen Reformen in Richtung progressiver Konsumbesteuerung und beitragsfinanzierter Mindestrenten sowohl unter Effizienz- als auch Verteilungsgesichtspunkten vorteilhaft.
Hans Fehr: Born 1962; 1983-89 studied economics at the University of Regensburg and Boulder/Colorado; 1989-98 wiss. Assistent at the Universities of Regensburg and Tübingen; 1992 Promotion; 1998 habilitation.
Main audience: Scholars of economics and social sciences; corresponding institutes and libraries.
Various fiscal reform packages are presently on the political agenda in Germany. In his work, Hans Fehr develops a consistent framework for examining the consequences of these for distribution and efficiency. More specifically, he analyzes reform proposals for personal income and corporate taxes and for the German pension system as well as the deficit policy. This quantitative analysis is based on a dynamic simulation model of the Auerbach-Kollikoff type which features a number of innovations: complex progressive income taxes and pension contributions, intragenerational heterogeneity and the disaggregation of the effects on welfare into individual redistribution and efficiency components. The numerical simulations indicate that the existing excess burdens of the tax system are quite high in Germany and that especially progressive consumption taxation and minimum pensions financed by contributions might be some interesting reform options for the future.
Survey of Contents:
Introduction - A Primer to the German Fiscal System - Modeling the Economy - Calibration and Numerical Solution - Fiscal Incidence in a Simple Two-Period Model - Who Bears the Tax Burden in Germany? - Fundamental Tax Reform - Options for Pension Reform - Public Debt Reduction - General Summary and Outlook
Wohlfahrtseffekte dynamischer Steuerreformen. Von Hans Fehr.
Mit Hilfe einer numerischen Simulationsanalyse untersucht Hans Fehr die Verteilungs- und Effizienzwirkungen verschiedener finanzpolitischer Reformen, die derzeit in Deutschland diskutiert werden. Im Mittelpunkt steht dabei das Einkommen- und Körperschaftsteuersystem, das Rentensystem sowie die Verschuldungspolitik. Die quantitative Analyse erfolgt im Rahmen eines Auerbach-Kollikoff Modells. So werden wichtige Details des Steuer- und Rentensystems genauer erfaßt, verschiedene Lebenseinkommensklassen innerhalb der Generationen unterschieden, und die Wohlfahrtswirkungen verschiedener Reformen in Effizienz- und Umverteilungskomponenten disaggregiert. Die Ergebnisse der Simulationsrechnung weisen auf hohe Effizienzverluste durch das gegenwärtige Steuer- und Transfersystem hin. Es erscheinen Reformen in Richtung progressiver Konsumbesteuerung und beitragsfinanzierter Mindestrenten sowohl unter Effizienz- als auch Verteilungsgesichtspunkten vorteilhaft.
Hans Fehr: Born 1962; 1983-89 studied economics at the University of Regensburg and Boulder/Colorado; 1989-98 wiss. Assistent at the Universities of Regensburg and Tübingen; 1992 Promotion; 1998 habilitation.
Main audience: Scholars of economics and social sciences; corresponding institutes and libraries.