Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?

A recent policy proposal suggests integrating the solidarity surcharge into the income tax tariff. The authors discuss the feasibility of the proposed changes. Based on a number of selected examples, they conclude that a reform that is both distributionally and revenue neutral is (almost) impossible. Such a reform would yield either an increased tax burden for at least some of the current taxpayers or significant revenue losses. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014