For public finances, 2017ein was a record year: a surplus of 37Milliarden euros was found in general public budget. The calls for a financial relief derSteuerzahler have since become louder again.
Especially in focus are dieGeringverdiener, after all, high and middle income in vergangenenJahrzehnt has grown steadily, while low earners have hinnehmenmüssen losses. At end of month, y will remain on average less money in Tascheals at beginning of Nineties. So how to relieve low incomes? DasDeutsche Institute of Economic Research (DIW) argues that a reform DerSozialbeiträge could be an effective means.
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The idea is simple. The tax burden should be reduziertwerden by amount of social contribution. “Instead of reducing social amounts directly, y can be credited to income tax,” says DIW working paper, which is exclusive of time online. Thus, low earners receive a tax credit that is directly oriented towards social security contributions. At very low Einkommenkann This also leads to a negative tax, which state credits Beschäftigtenauf Social security contributions. The DIW proposal thus bypasses a direkteVerringerung of social security contributions, for which again would have to be applied.
5.8 billion euro discharge possible
The Economic institute überträgtmit its proposal also principle of progressive taxation on DieFinanzierung of social systems: “Low incomes are made with Freibeträgensteuerfrei, higher incomes are progressively burdened.” So: If you earn more, you pay more.
But why does DIW not simply propose a reduction in income tax? Why detour via DieSozialabgaben? “People with low incomes often pay no or nurwenig income tax, because this is only due after an annual income of 10,500 euros,” says Stefan Bach, one of authors of study. On or hand, social contributions are paid from first euro to labour income. Comparison to relieve low-earning people effectively, one has to apply here. “
In study DIWverschiedene implementation of reform is weighing against each or. The vielversprechendsteOption: Social contributions of a maximum of 100 euros per month are deducted from tax burden, with increasing tax burden credit is kontinuierlichverringert. At 5.8 billion euros this would relieve private households in Deutschlandpro year. More importantly, 80 percent of this relief would be dieuntere half population.