Der Finanzierungsbeitrag der Ausländer zu den deutschen Staatsfinanzen: eine Bilanz für 2004

This paper calculates the net contribution of foreigners to the public coffers in Germany in fiscal year 2004. On the basis of profiles measuring the per capita payments by age and nationality, retrieved from the GSOEP for 33 different taxes and transfers including education, we observe that currently tax revenues exceed transfer payments by 2,000 Euros per foreigner. The fiscal contribution of foreigners stays positive even after accounting for demographic aging in the future. Calculating the expected rest-of-life net tax payments under status quo conditions, we find an average net tax payment of foreigners of 11,600 Euros per capita in present value terms.

Bonin, Holger (2006), Der Finanzierungsbeitrag der Ausländer zu den deutschen Staatsfinanzen: eine Bilanz für 2004, IZA Discussion Papers.