Jakob Augstein: Keine Ahnung, aber eine Meinung

Es sieht schlimm aus: Deutschland ist ein ungerechtes Land; es droht die soziale Anomie; es sind “gewaltige Umverteilungen” von unten nach oben im Gange; die einzige Rettung ist, die Steuern zu erhöhen. So jedenfalls die Meinung von Jakob Augstein auf “Spiegel Online“.

Und worauf gründet er seine Meinung? Auf zwei “Tatsachen”: Erstens sei der Anteil der 5.000 bestverdienenden Haushalte am Gesamteinkommen um die Hälfte gestiegen. Zweitens sei der Anteil der Nettolöhne am Volkseinkommen auf nur noch 35 Prozent gesunken.

Ob der erste Punkt stimmt, kann ich nicht nachvollziehen. Bekannt ist aber, dass unsere statistischen Informationen über Hocheinkommenshaushalte äußerst dürftig sind. Erst recht, wenn man eine so kleine Gruppe wie die obersten 5.000 heranzieht. Der Anstieg deren Anteils am Gesamteinkommen besagt für sich genommen ohnehin wenig: Die Aussage würde auch dann stimmen, wenn er von 0,2 auf 0,3 Prozent gestiegen wäre.

Die zweite “Tatsache” lässt sich anhand der Zahlen der Volkswirtschaftlichen Gesamtrechnungen immerhin nachvollziehen. Die Frage ist, was uns dieser Anteil sagt. Die Lohnquote wird üblicherweise als Bruttolohnquote berechnet - was sinnvoll erscheint, da das Volkseinkommen die Summe der Arbeitnehmerentgelte (Bruttoeinkommen zzgl. Arbeitgeberbeiträge zur Sozialversicherung) und den Unternehmens- und Vermögenseinkommen ist. Eine Nettolohnquote von 35 Prozent heißt also gerade nicht, dass die übrigen 65 Prozent bei raffgierigen Unternehmern landen.

Die Bruttolohnquote liegt denn auch mit 64 Prozent deutlich höher. Doch auch sie ist als verteilungspolitischer Indikator eher von fragwürdiger Aussagekraft. Denn unter den Arbeitnehmereinkommen finden sich auch die Ackermänner und Wiedekings dieser Republik, während die Einkommen aus Unternehmertätigkeit und Vermögen auch das Einkommen des selbstständigen Fliesenlegers von nebenan oder die Erträge der selbst angesparten Altersvorsorge umfassen. Hinzu kommt, dass die Lohnquote strukturell bedingten Änderungen unterliegt: Wenn der Anteil der Selbstständigen steigt, nimmt c.p. auch der Anteil der Unternehmereinkommen zu. Und in einer demographisch schrumpfenden Gesellschaft, in der ein steigender Anteil der Bevölkerung von zuvor Erspartem lebt, sinkt die Lohnquote nahezu zwangsläufig.

Preisfrage zum Schluss: Was würde mit der Nettolohnquote passieren, wenn man - wie von Augstein gefordert - die Steuern erhöhen würde?

Sie fällt.

199 Kommentare zu “Jakob Augstein: Keine Ahnung, aber eine Meinung”

  1. Henk sagt:

    Wenn Augsteins Grundthese aber stimmen sollte (woran ich persönlich wenig Zweifel habe; vgl. z.B. auch http://www.manager-magazin.de/unternehmen/karriere/0,2828,602693,00.html, aber auch trotzdem einfach nur mal ganz theoretisch): Wäre das dann einfach so hinzunehmen oder sollte man Gegenmaßnahmen ergreifen? Im letzteren Falle: Welche?

  2. admin sagt:

    Man müsste zuerst einmal feststellen, ob an der These der wachsenden Ungleichheit etwas dran ist. Ich will das gar nicht in Abrede stellen, aber die von Augstein genannten Zahlen beweisen das gerade nicht. Auch die Vermögensverteilung ist nur ein Mosaikstein des Gesamtbildes, entscheidender wäre mE die Einkommensverteilung.

    Nehmen wir mal an es wäre so dass die Ungleichheit gestiegen ist. Dann müsste man in einem zweiten Schritt untersuchen, welche Folgen das gehabt hat. Das müssen ja nicht nur negative, sozialpolitische Folgen sein, es wären ja auch positive Wirkungen denkbar, zB mehr Arbeitsplätze.

    Erst wenn man zu dem Schluss gekommen ist, dass die negativen Wirkungen überwiegen, kann man überlegen, ob und welche gesetzgeberischen Maßnahmen in Frage kommen. Wer mehr Umverteilung will, sollte sich auf die Einkommensteuer konzentrieren. Alles andere ist nicht zielgenau. Beispiel Mindestlohn: Man kann gar nicht sicherstellen, dass die Begünstigten arm sind und diejenigen, die ihn bezahlen müssen reich sind.

    Eine Vermögensbesteuerung wiederum kommt einer schleichenden Enteignung gleich, das habe ich hier schonmal thematisiert. Die horrende Besteuerung von Kapitaleinkommen ist ohnehin ein Witz, wenn man bedenkt dass einem alle 2 Tage von Politikern erzählt wird, man müsse privat fürs Alter vorsorgen.

    Viele Grüße,
    Holger

  3. Henk sagt:

    Nach meiner Einschätzung zerlegt sich eine Gesellschaft, deren Einzelteile zu sehr auseinander driften, über kurz oder lang selbst, und das hat fatale Folgen für die Sicherheit aller. Eine Welt, in der sich Superreiche hinter dicken Mauern vor dem Pöbel schützen müssen, der armuts- und langeweilebedingt draußen wütet, halte ich nicht für wünschenswert. Die Mittelschicht sollte wachsen, nicht die Extreme unten und oben (ich gebe zu, das ist ein etwas anderer Fokus als in deiner Grundfrage, in der es um oben und unten geht, aber nicht um die Mitte).

    Natürlich kann man darüber streiten, ob das nicht tatsächlich passiert, aber eine Vielzahl von Indizien deuten für mich darauf hin, dass die Mitte schrumpft, sich unten ein größer werdender “Pöbel” sammelt und oben immer größere Yachten kaum noch Bootsparkplätze in St. Tropez bekommen. Ich finde das falsch.

    Ich stimme dir zu, dass eine Vermögensbesteuerung einer Enteignung gleich kommt, finde das aber weniger tragisch als den Zustand, in dem sich viele Kommunen befinden, die darum an Schulen und Schwimmbädern sparen. Ich hätte - ehrlich gesagt - auch kaum etwas dagegen, wenn man Vermögen oberhalb einer gewissen, sehr hohen Grenze, komplett enteignet. Wer seine Schäfchen im Trockenen hat, sich ein paar Dutzend Autos und mehrere Häuser leisten kann und die Eliteschule schon für seine Urenkel unter Dach und Fach hat, für den ist der Rest des Vermögens doch eh nicht mehr interessant (Stichwort “Grenznutzen”). Warum kappt man dann nicht oberhalb von - sagen wir - 250 Mio. Euro das Vermögen und verwendet es für gemeinnützige Zwecke?

    Eine heftige Maßnahme, zugegeben, zumal in einem erklärt liberalen Blog vorgetragen, aber vielleicht doch bedenkenswert?

    Auch die Besteuerung von Kapitaleinkünften finde ich nicht prinzipiell falsch, wenn sichergestellt ist, dass der Familienvater mit seinem 80.000 € Einkommen noch genug zur Seite legen kann, um sich und die Seinen abzusichern (die Wenigerverdiener natürich auch; über die grenze nach oben lasse ich gerne mit mir diskutieren). Wäre das ein Plädoyer für eine einkommensabhängige Kapitalbesteuerung? Klingt kompliziert, ist es bestimmt auch. Ich möchte jedenfalls, dass diejenigen, die exorbitant viele Mittel zur Verfügung haben, auch exorbitant viel für die Gesellschaft tun, und dass diejenigen, die lächerlich wenig haben, trotzdem die Chance haben, dass zumindest ihre Kinder einmal eine Ecke mehr haben, wenn sie sich bemühen. Nach unten Anreize schaffen, nach oben Verantwortung einfordern.

    Die Einkommenssteuer zielt aus meiner Sicht letztendlich doch wieder deutlich in die Mitte der Einkommensschichten, wo - nach meiner hier unbewiesen bleiben sollenden Einschätzung - eh schon die meisten Leistungen erbracht werden. Ich finde, die Parole der israelischen Proteste trifft es ganz gut: »Ein Drittel forscht und treibt die Wirtschaft voran, ein Drittel dient in der Armee und in der Reserve, und ein Drittel zahlt die Steuern. Das Problem dabei ist nur: Es ist dasselbe Drittel.«

    Entschuldige dieses Minimanifest in Stream-of-Consciousness-Technik, allgemein auch “unreflektierter Erguss” genannt. Ich hoffe zumindest, meine Zielrichtung ist deutlich geworden.

  4. admin sagt:

    Jedweder Kommentar ist hier willkommen, ganz unabhängig von den Ansichten des jeweiligen Autors. Insofern kein Grund sich zu entschuldigen. Ich teile einige Deiner Einschätzungen nicht - aber man muss ja auch nicht immer einer Meinung sein.

    Vielleicht nur eine Ergänzung zur Frage der einkommensabhängigen Kapitalertragsbesteuerung: Die Abgeltungssteuer ist ein Versuch, genau dieses Verfahren zu vereinfachen. Im Grunde sollten Kapitalerträge wie anderes Einkommen auch mit dem persönlichen Einkommenssteuersatz besteuert werden. Das hat sich in der Vergangenheit aber als wenig effektives Verfahren erwiesen. Darum die Abgeltungssteuer, die einen pauschalen Satz ansetzt.

    Und vielleicht noch eins: Der Eindruck, dass Bezieher von hohen Einkommen nicht zur Finanzierung des Gemeinwesens beitragen, wird zwar von interessierter politischer Seite nach Kräften wiederholt, wird dadurch aber nicht richtiger: Die oberen 5 Prozent der Einkommensbezieher tragen knapp 42 Prozent des gesamten Einkommensteueraufkommens. Die unteren 50 Prozent dagegen nur 6 Prozent.

  5. Henk sagt:

    Ich habe den Eindruck, dass Bezieher von hohen Einkommen im Sinne der zugrundeliegenden Definition durchaus als - auch gesellschaftliche - Leistungsträger anerkannt sind. Um zu den oberen 5% der Steuerpflichtigen zu gehören, muss man ja nun zunächst einmal steuerpflichtiger Einkommensbezieher sein. Der brave Familienvater mit seinem 95T-Euro-Einkommen (um mein Beispiel aus dem letzten Kommentar einmal in Richtung der oberen 5% zu verschieben) ist das bestimmt. Der Euromillionär mit der Privatstiftung vielleicht aber in nicht dem gleichen Maße, wie es seine im Vergleich zum Gerade-eben-5%ler deutlich höhere Leistungsfähigkeit gebieten würde.

    Wenn du die oberen 5% der Steuerzahler gegen die unteren 50% der Steuerzahler ausspielst, dann hilft das keinem; diese Leute sitzen alle im gleichen Boot. Es geht um die Nichtsteuerzahler oder Mindersteuerzahler, die Zugriff auf hohe Finanzressourcen haben, aber ihr Einkommen so klein rechnen können, dass sie höchstens bei den unteren 50% der Steuerzahler mitzahlen, obwohl sie bei den oberen 5% (und mit deren deutlich höherem Steuersatz) mitzahlen sollten.

    Bei 13,3 Mio. Steuerpflichtigen insgesamt entsprechen 5% 660.000 Steuerpflichtigen. Wenn wir von den oberen 5.000 sprechen, landen wir doch in ganz anderen finanziellen Dimensionen. Um diese Einkommen geht es, nicht um den Abteilungsleiter oder Richter, der sein Geld brav versteuert.

    Mir jedenfalls.

  6. admin sagt:

    Ich spiele niemanden gegeneinander aus - ich weise darauf hin, dass die oberen Einkommensschichten weit überproportional zur Finanzierung des Gemeinwesen beitragen. Insofern funktioniert die Einkommensumverteilung durchaus. Ich bezweifele, dass es allen Beziehern hoher Einkommen gelingt, ihr Einkommen “kleinzurechnen”. Sehr hohe Einkommen entstehen in aller Regel aus selbstständiger Tätigkeit. Da schlägt die Besteuerung gnadenlos zu, mitunter werden sogar Erträge besteuert, die es gar nicht gibt. Ich bezweifele auch, dass es Augstein tatsächlich um die oberen 5.000 ging. Da wäre das zu erwartende Aufkommen auch viel zu gering. Mit seinen Steuerplänen belastet er eher die oberen 5.000.000.

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