期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2008
卷号：2008
出版社：Universität Köln
摘要：When comparing tax bene.t systems across Europe, Germany is usually regarded as a country
with a high level of taxes and contributions which is often seen as a main challenge for the
economic performance of the welfare state. In this paper, we analyse the progressivity and
redistribution induced by the tax bene.t system in the EU-15 countries. We show that the
German system as a whole employs only a medium level of redistribution. However, this can
be decomposed into a highly progressive income tax system, a highly unequal pre-tax income
distribution and regressive social insurance contributions.
关键词：Progression, Umverteilung, Steuer- und Transfersystem, europäischer Vergleich
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