Enlarge image
The post has arrived: Are the deductions on the pay slip wrong?
Photo: Tetra Images / Getty Images / Tetra images RF
Tax policy is one of the sticking points in the traffic light exploration.
The FDP categorically rejects tax increases, while the SPD and the Greens advocated an increase in the top tax rate to 45 percent in the election campaign.
Just in time for the hot phase of the exploratory talks, the Ifo Institute is now publishing calculations according to which the burden of income tax and social security contributions has fallen significantly since 1986.
Even in the past ten years, the burden has decreased slightly despite the lack of tax reforms, reports the "Handelsblatt", citing the calculation of the Ifo Institute.
The researchers show this with several examples:
According to Ifo, a single who earned 30,000 euros 35 years ago had to give 36.1 percent of his salary to the state in the form of taxes and social security contributions.
In 2011 it was 34.7 percent and this year 32.0 percent.
For a single with an income of 70,000 euros, the burden fell between 1986 and 2011 from 46.9 to 43.8 percent, this year it was 41 percent.
According to the Ifo calculations, high earners also pay less taxes and duties than before.
A single who earned exactly 100,000 euros a year in 1986 had to cede 48.7 percent of his salary to the state.
In 2011 it was 43.9 percent and then 43.4 percent in 2021.
35 years ago, a family with two children and a household income of 200,000 euros paid 46.3 percent taxes and duties.
In 2011 it was 39.7 percent and this year 38.6 percent.
According to Ifo, the tax relief through the red-green tax reforms and the regular increase in the basic tax allowance are noticeable here.
According to Ifo, the average tax rate for singles with an annual income of 100,000 euros has fallen since 1986 from 39.3 to 29.9 percent today, the rate for a family with an annual income of 200,000 euros from 37.3 to 26.9 percent.
On the other hand, there are slightly higher social contributions, which consume part of the tax relief.
The results are not a free ticket for a new federal government to raise taxes, said Ifo researcher Andreas Peichl: "It is time for a fundamental reform of the tax and contribution system so that work and performance are more worthwhile and participation in the labor market increases."
Ifo President Clemens Fuest said it would make sense to completely abolish the solidarity surcharge, but to increase the tax rate for top earners.
In principle, tax policy needs to be modernized.
The new government should introduce accelerated depreciation on corporate investments.
In addition, the tax rate on corporate profits should be reduced from 30 to 25 percent, demanded Fuest.
"The tax rate cut should be introduced over time in order to protect tax revenue."
mmq
