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Auswirkungen der Steuerreform auf die Wirtschaft

Author

Listed:
  • Willi Leibfritz
  • Matthias Steinherr

Abstract

Die Steuerreform, insbesondere der Teil, der die Unternehmen betrifft, ist in den letzten Monaten massiv kritisiert worden, und zwar nicht nur von den betroffenen Unternehmen, sondern auch von weiten Teilen der Wissenschaft. Der wichtigste Grund dafür ist, daß die tariflichen Steuersätze für die Unternehmen relativ wenig gesenkt werden, während die Bemessungsgrundlage relativ stark verbreitert wird. Damit steigt die effektive Steuerbelastung für viele Unternehmen, während allgemein eine Nettoentlastung erwartet worden war. Würden die jetzt diskutierten Korrekturvorschläge aber weitgehend umgesetzt, dann würden die mittelständischen Unternehmen im laufenden Jahr nicht stärker belastet und in den Folgejahren um jährlich 7,5 bis 8 Mrd. DM entlastet. Die Großunternehmen hätten aber nach wie vor eine effektive Mehrbelastung zu tragen.

Suggested Citation

  • Willi Leibfritz & Matthias Steinherr, 1999. "Auswirkungen der Steuerreform auf die Wirtschaft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 52(05), pages 16-21, October.
    • Handle: RePEc:ces:ifosdt:v:52:y:1999:i:05:p:16-21
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    Cited by:

    1. Honerkamp, Josef & Moog, Stefan & Raffelhüschen, Bernd, 2004. "Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Discussion Papers 123, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    2. Holger Strulik, 2003. "Supply‐Side Economics of Germany's Year 2000 Tax Reform: A Quantitative Assessment," German Economic Review, Verein für Socialpolitik, vol. 4(2), pages 183-202, May.
    3. Josef Honerkamp & Stefan Moog & Bernd Raffelhüeschen, 2004. "Earlier Or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Public Economics 0409012, University Library of Munich, Germany.

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