Year: 2010
Type: article
Abstract: We analyze the distributive justice of the combined burden of taxes, social security contributions, and public transfers on employee households. Comparing eight different household types, we utilize the concept of horizontal equity regarding the treatment of families in the German tax-benefit system. Applying system-inherent equivalence scales, we find evidence for a structural discrimination against low-income families, while high-income earners tend to be privileged. Therefore, we can state a significant contradiction of value judgments between the social welfare system and the German tax and social security legislation.
Authors: Timm Bönke, Sebastian Eichfelder
Institution: Freie Universität Berlin
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2037014983