Die Studie untersucht vier Reformoptionen, die zu einer Entlastung geringer und mittlerer Einkommen bei gleichzeitig moderater Belastung höherer Einkommen führen. Der Solidaritätszuschlag wird abgeschafft. Der Grundfreibetrag und der Eingangssteuersatz bleiben in allen Varianten unverändert....

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...

This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the Pigouvian pollution tax is higher if pollution damages disproportionally hurt the poor due to equity weighting of pollution damages. Moreover, optimal pollution taxes should be...