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Steuerkommission - Reformziele erreicht?

Author

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  • Barbara Schaden

Abstract

Der Text beurteilt die Entwicklung der Steuerreform im Jahr 1997. Die Pläne für eine große Steuerreform werden derzeit von verschiedenen Kommissionen bearbeitet. Es wird deutlich, daß die Reformierung der undurchsichtigen Steuergesetze notwendig ist. Allerdings sind die Ansätze der Reform umstritten. Die beste Lösung wäre eine Steuersatzsenkung durchzuführen, die vollständig durch eine Verbreiterung der Steuerbemessungsgrundlage und durch den Abbau von Steuerverfünstigungen gegefinanziert wird. Wichtig sei weiterhin, die Vorhaben zügig umzusetzen, um ein Klima zu schaffen, in dem sich positive Erwartungen der Investoren und Konsumenten bilden können.

Suggested Citation

  • Barbara Schaden, 1997. "Steuerkommission - Reformziele erreicht?," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 4(01), pages 03-05, October.
  • Handle: RePEc:ces:ifodre:v:04:y:1997:i:01:p:03-05
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