期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2006
卷号：2006
出版社：Universität Köln
摘要：This paper investigates the impact of tax simpli.cation on various indicators of the e¢ ciency
of the tax system and on the distribution of income. The analysis is based on a simulation
model (FiFoSiM) using German income tax and household survey microdata. We model tax
simpli.cation as the abolition of a set of deductions from the tax base included in the German
income tax system. We .nd that this form of tax base simpli.cation leads to a reduction in
the use of professional tax advice, a more equitable income distribution and an increase in tax
revenue. If these measures are combined with a reduction of income tax rates to preserve revenue
neutrality, the e¤ects depend on the type of rate schedule adjustment. The combination with
a .at rate tax implies redistribution in favour of very high incomes, and an overall increase
in income inequality. E¢ ciency e¤ects in terms of changes in marginal tax rates and labor
supply e¤ects are mixed. The combination with a rate schedule adjustment which preserves
the directly progressive rate schedule yields a tax reform which reduces the inequality of after
tax incomes. We conclude that tax simpli.cation may improve the e¢ ciency of the tax system
without increasing inequality of after tax income.
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