2025
|
Schultis, Sebastian 2025. @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 = {},
pubstate = {published},
tppubtype = {workingpaper}
}
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. Fiscal Sustainability and the Role of Voluntary Income Tax Filing: Evidence from Germany Diskussionspapier |
Raffelhüschen, Bernd; Schultis, Sebastian; Stramka, Sebastian In: Argumente zu Marktwirtschaft und Politik, Ausg. Nr. 180, 2025. @article{Raffelhüschen2025b,
title = {Fiskalische Nachhaltigkeit des Sozialstaates – Der Sozialabgabengedenktag 2025},
author = {Bernd Raffelhüschen and Sebastian Schultis and Sebastian Stramka},
url = {https://www.stiftung-marktwirtschaft.de/inhalte/publikationen/detailansicht/fiskalische-nachhaltigkeit-des-sozialstaates-2025/},
year = {2025},
date = {2025-04-04},
journal = {Argumente zu Marktwirtschaft und Politik},
issue = {Nr. 180},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Fiskalische Nachhaltigkeit des Sozialstaates – Der Sozialabgabengedenktag 2025 Artikel |
Schultis, Sebastian; Stramka, Sebastian In: Zeitschrift für Sozialreform/Journal of Social Policy Research, Ausg. Online first, 2025. @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 = {},
pubstate = {published},
tppubtype = {article}
}
Non-Contributory Benefits in Germany – An Analysis Using Generational Accounting Artikel referierte Publikation |
Schultis, Sebastian In: Sozialer Fortschritt / German Review of Social Policy, Bd. Online First, 2025. @article{Schultis2025,
title = {Solidarische Steuerpolitik? Intra- und intergenerative Umverteilungswirkungen eines abgeflachten Mittelstandsbauchs},
author = {Sebastian Schultis},
doi = {https://doi.org/10.3790/sfo.2025.1456701},
year = {2025},
date = {2025-02-24},
urldate = {2025-02-24},
journal = {Sozialer Fortschritt / German Review of Social Policy},
volume = {Online First},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Solidarische Steuerpolitik? Intra- und intergenerative Umverteilungswirkungen eines abgeflachten Mittelstandsbauchs Artikel referierte Publikation |
2024
|
Schultis, Sebastian; Toussaint, Philipp; Stramka, Sebastian In: Wirtschaftsdienst, Bd. 9, S. 711-718, 2024, ISBN: 1613-798X. @article{Schultis2024c,
title = {Auswirkungen der Neuregelung zur nachgelagerten Besteuerung},
author = {Sebastian Schultis and Philipp Toussaint and Sebastian Stramka },
editor = {ZBW - Leibniz-Informationszentrum Wirtschaft},
url = {https://www.wirtschaftsdienst.eu/archiv/jahr/2024/heft/10.html},
isbn = {1613-798X},
year = {2024},
date = {2024-10-15},
urldate = {2024-10-15},
journal = {Wirtschaftsdienst},
volume = {9},
pages = {711-718},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Auswirkungen der Neuregelung zur nachgelagerten Besteuerung Artikel |
Raffelhüschen, Bernd; Schultis, Sebastian; Seuffert, Stefan; Stramka, Sebastian In: Argumente zu Marktwirtschaft und Politik, Bd. 176, 2024. @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 = {},
pubstate = {published},
tppubtype = {article}
}
Ehrbarer Staat? Update 2024 der Generationenbilanz. Das Rentenpaket II Artikel |
Schultis, Sebastian; Stramka, Sebastian In: WiSt. Wirtschaftswissenschaftliches Studium, Ausg. 9 / 2024, S. 35 - 40, 2024. @article{Schultis2024b,
title = {Vom Sozialabgaben- und Sozialleistungsgedenktag},
author = {Sebastian Schultis and Sebastian Stramka },
editor = {Verlag C.H. Beck},
url = {https://www.beck-elibrary.de/10.15358/0340-1650-2024-9/wist-wirtschaftswissenschaftliches-studium-jahrgang-53-2024-heft-9},
year = {2024},
date = {2024-09-01},
urldate = {2024-09-01},
journal = {WiSt. Wirtschaftswissenschaftliches Studium},
issue = {9 / 2024},
pages = {35 - 40},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Vom Sozialabgaben- und Sozialleistungsgedenktag Artikel |
Raffelhüschen, Bernd; Schultis, Sebastian; Stramka, Sebastian In: Argumente zu Marktwirtschaft und Politik, Ausg. Nr. 175, 2024. @article{Raffelhüschen2024c,
title = {Was kostet der Sozialstaat? Sozialabgaben- und Sozialleistungsgedenktag als anschaulicher Indikator},
author = {Bernd Raffelhüschen and Sebastian Schultis and Sebastian Stramka},
url = {https://www.stiftung-marktwirtschaft.de/inhalte/publikationen/argumente-zur-marktwirtschaft-und-politik/detailansicht/was-kostet-der-sozialstaat/argumente-zu-marktwirtschaft-und-politik/show/Publications/},
year = {2024},
date = {2024-05-01},
urldate = {2024-05-01},
journal = {Argumente zu Marktwirtschaft und Politik},
issue = {Nr. 175},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Was kostet der Sozialstaat? Sozialabgaben- und Sozialleistungsgedenktag als anschaulicher Indikator Artikel |
Schultis, Sebastian; Seuffert, Stefan; Stramka, Sebastian In: Wirtschaftsdienst, Bd. 104, Ausg. 4, S. 269-274, 2024. @article{Schultis2024,
title = { Der demografische Wandel im Wandel },
author = {Sebastian Schultis and Stefan Seuffert and Sebastian Stramka },
url = {https://www.fiwi1.uni-freiburg.de/wp-content/uploads/2024/04/der-demografische-wandel-im-wandel-3.pdf},
year = {2024},
date = {2024-04-17},
urldate = {2024-04-17},
journal = {Wirtschaftsdienst},
volume = {104},
issue = {4},
pages = {269-274},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Der demografische Wandel im Wandel Artikel |
2023
|
Raffelhüschen, Bernd; Schultis, Sebastian; Seuffert, Stefan; Stramka, Sebastian; Wimmesberger, Florian In: Argumente zu Marktwirtschaft und Politik, Bd. 171, 2023. @article{Raffelhüschen2023,
title = {Ehrbarer Staat? Die Generationenbilanz. Reformansätze für mehr Generationengerechtigkeit in der Kranken- und Pflegeversicherung},
author = {Bernd Raffelhüschen and Sebastian Schultis and Stefan Seuffert and Sebastian Stramka and Florian Wimmesberger},
editor = {Stiftung Marktwirtschaft },
url = {https://www.stiftung-marktwirtschaft.de/inhalte/publikationen/argumente-zur-marktwirtschaft-und-politik/detailansicht/ehrbarer-staat-die-generationenbilanz-update-2023/argumente-zu-marktwirtschaft-und-politik/show/Publications/},
year = {2023},
date = {2023-08-18},
urldate = {2023-08-18},
journal = {Argumente zu Marktwirtschaft und Politik},
volume = {171},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Ehrbarer Staat? Die Generationenbilanz. Reformansätze für mehr Generationengerechtigkeit in der Kranken- und Pflegeversicherung Artikel |
