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Auswirkungen der Steuerreform auf die Wirtschaft

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  • Willi Leibfritz
  • Matthias Steinherr
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    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.

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    Bibliographic Info

    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 52 (1999)
    Issue (Month): 05 (October)
    Pages: 16-21

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    Handle: RePEc:ces:ifosdt:v:52:y:1999:i:05:p:16-21

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    Keywords: Deutschland; Steuerreform; Unternehmensbesteuerung;

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    Cited by:
    1. Holger Strulik, 2003. "Supply-Side Economics of Germany's Year 2000 Tax Reform: A Quantitative Assessment," German Economic Review, Verein für Socialpolitik, Verein für Socialpolitik, vol. 4(2), pages 183-202, 05.

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