2025
Schultis, Sebastian
Fiscal Sustainability and the Role of Voluntary Income Tax Filing: Evidence from Germany Diskussionspapier
2025.
Abstract | Links | BibTeX | Schlagwörter: fiscal sustainability, Fiskalische Nachhaltigkeit, FZG Diskussionsbeiträge, generational accounting, Steuerpolitik
@workingpaper{Schultis2025c,
title = {Fiscal Sustainability and the Role of Voluntary Income Tax Filing: Evidence from Germany},
author = {Sebastian Schultis},
editor = {Forschungszentrum Generationenverträge},
url = {https://www.fiwi1.uni-freiburg.de/wp-content/uploads/2025/06/Non_filers_FZG.pdf},
year = {2025},
date = {2025-06-18},
urldate = {2025-06-18},
issue = {77},
abstract = {While existing research primarily focuses on tax evasion and tax avoidance, the fiscal relevance of legal filing decisions remains largely unexplored. This paper addresses this research gap by examining the fiscal implications of voluntary (non-)filing of income tax returns, using Germany as a case study. The analysis quantifies the aggregate effects of alternative filing scenarios on average tax payments and the fiscal sustainability of public finances. Based on administrative microdata from the German Wage and Income Tax Statistics, taxpayers with the legal option to forgo filing are first identified. Subsequently, potential revenue effects from changes in filing behavior are estimated and translated into sustainability indicators using a generational accounting framework. Preliminary results suggest that a universal filing of currently non-filing individuals would lead to moderate revenue losses, increasing intertemporal public liabilities by 8.2 percentage points of GDP in the reference year 2023. Moreover, the findings highlight a fundamental trade-off: while voluntary non-filing constitutes a legitimate individual tax strategy, its aggregated effect undermines horizontal equity in taxation. Ensuring this equity, however, comes at the cost of a moderate deterioration in fiscal sustainability.},
keywords = {fiscal sustainability, Fiskalische Nachhaltigkeit, FZG Diskussionsbeiträge, generational accounting, Steuerpolitik},
pubstate = {published},
tppubtype = {workingpaper}
}
Schultis, Sebastian; Stramka, Sebastian
Non-Contributory Benefits in Germany – An Analysis Using Generational Accounting Artikel
In: Zeitschrift für Sozialreform/Journal of Social Policy Research, Ausg. Online first, 2025.
Links | BibTeX | Schlagwörter: fiscal sustainability, Fiskalische Nachhaltigkeit, generational accounting, Generationenbilanzierung, intergenerational burden sharing, Sozialversicherung
@article{Schultis2025b,
title = {Non-Contributory Benefits in Germany – An Analysis Using Generational Accounting},
author = {Sebastian Schultis and Sebastian Stramka},
doi = {https://doi.org/10.1515/zsr-2024-0023},
year = {2025},
date = {2025-03-22},
urldate = {2025-03-22},
journal = {Zeitschrift für Sozialreform/Journal of Social Policy Research},
issue = {Online first},
keywords = {fiscal sustainability, Fiskalische Nachhaltigkeit, generational accounting, Generationenbilanzierung, intergenerational burden sharing, Sozialversicherung},
pubstate = {published},
tppubtype = {article}
}
2024
Raffelhüschen, Bernd; Schultis, Sebastian; Seuffert, Stefan; Stramka, Sebastian
Ehrbarer Staat? Update 2024 der Generationenbilanz. Das Rentenpaket II Artikel
In: Argumente zu Marktwirtschaft und Politik, Bd. 176, 2024.
Links | BibTeX | Schlagwörter: fiscal sustainability, Fiskalische Nachhaltigkeit, generational accounting, Generationenbilanzierung, Gesetzliche Rentenversicherung
@article{Raffelhüschen2024d,
title = {Ehrbarer Staat? Update 2024 der Generationenbilanz. Das Rentenpaket II},
author = {Bernd Raffelhüschen and Sebastian Schultis and Stefan Seuffert and Sebastian Stramka},
url = {https://www.stiftung-marktwirtschaft.de/inhalte/publikationen/detailansicht/ehrbarer-staat-die-generationenbilanz-das-rentenpaket-ii/},
year = {2024},
date = {2024-09-04},
urldate = {2024-09-04},
journal = {Argumente zu Marktwirtschaft und Politik},
volume = {176},
keywords = {fiscal sustainability, Fiskalische Nachhaltigkeit, generational accounting, Generationenbilanzierung, Gesetzliche Rentenversicherung},
pubstate = {published},
tppubtype = {article}
}
2023
Bahnsen, Lewe; Wimmesberger, Florian
Curbing the Demographic ‘Drifting Dune’ in Long-Term Care Insurance Financing: The Case of Germany Artikel
In: International Social Security Review, Bd. 76, Ausg. 1, S. 35-56, 2023.
Abstract | Links | BibTeX | Schlagwörter: demography, generational accounting, intergenerational burden sharing, Long-term care insurance, sustainability
@article{Bahnsen2023,
title = {Curbing the Demographic ‘Drifting Dune’ in Long-Term Care Insurance Financing: The Case of Germany},
author = {Lewe Bahnsen and Florian Wimmesberger},
url = {https://onlinelibrary.wiley.com/doi/full/10.1111/issr.12315},
year = {2023},
date = {2023-03-13},
urldate = {2023-03-13},
journal = {International Social Security Review},
volume = {76},
issue = {1},
pages = {35-56},
abstract = {Long-term care provision and financing are becoming increasingly important matters in all ageing economies. Therefore, a major challenge for policy makers is to strike a balance between adequate care and sustainable financing. In this study, we evaluate the proposal of a so-called sustainability factor in German long-term care insurance. Considering changes in the beneficiary-contributor ratio, it aims for a rule-based consideration of demographic dynamics to alleviate pressure on long-term care financing. Using the framework of generational accounting, we demonstrate that this proposal could have a relieving effect on finances, depending on the share of involvement of current and future generations. It may offer an option for pay-as-you-go long-term care insurance systems worldwide that need to curb the impact of ageing societies. Therefore, this article addresses policy makers tasked with designing a sustainable financing model for long-term care insurance. It demonstrates that the sustainability factor represents a step towards sustainable finances and, thus, it might be one component of a more comprehensive reform package.},
keywords = {demography, generational accounting, intergenerational burden sharing, Long-term care insurance, sustainability},
pubstate = {published},
tppubtype = {article}
}
2022
Hagist, Christian; Kohlstruck, Tobias (Hrsg.)
Fiskalische Nachhaltigkeit Von der ökonomischen Theorie zum politischen Leitbild – Festschrift für Bernd Raffelhüschen zum 65. Geburtstag Sammelband
Vahlen, 2022, ISBN: 978-3800670093.
BibTeX | Schlagwörter: Alterssicherung, Demografie, Demografie und Arbeitsmarkt, demography, fiscal policy, fiscal sustainability, Fiskalische Nachhaltigkeit, generational account, generational accounting, Gesetzliche Rentenversicherung, Gesundheitspolitik und Pflege, Immobilienmärkte, Migration, Steuerpolitik, Zufriedenheitsforschung
@collection{Hagist2022,
title = {Fiskalische Nachhaltigkeit Von der ökonomischen Theorie zum politischen Leitbild - Festschrift für Bernd Raffelhüschen zum 65. Geburtstag},
editor = {Christian Hagist and Tobias Kohlstruck },
isbn = {978-3800670093},
year = {2022},
date = {2022-10-12},
urldate = {2022-10-12},
publisher = {Vahlen},
keywords = {Alterssicherung, Demografie, Demografie und Arbeitsmarkt, demography, fiscal policy, fiscal sustainability, Fiskalische Nachhaltigkeit, generational account, generational accounting, Gesetzliche Rentenversicherung, Gesundheitspolitik und Pflege, Immobilienmärkte, Migration, Steuerpolitik, Zufriedenheitsforschung},
pubstate = {published},
tppubtype = {collection}
}