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ifo Vorschlag zur Steuerreform

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Author Info

  • Hans-Werner Sinn
  • Willi Leibfritz
  • Alfons J. Weichenrieder

Abstract

Das ifo Institut empfiehlt eine Absenkung der deutschen Unternehmensteuersätze, da diese im internationalen Vergleich derzeit eine einsame Spitzenstellung einnehmen. Darüber hinaus wird ein Stufentarif bei der Einkommensteuer vorgeschlagen, um die Grenzbelastung aller Einkommensbezieher deutlich zu senken und um eine erhebliche Vereinfachung zu erreichen. Es soll nur noch drei Steuersätze und drei Einkommensklassen geben.Die erste Klasse, in der der Steuersatz 20% beträgt, beginnt beim Existenzminimum und endet bei 35 000 DM. In der zweiten Klasse liegt der Grenzsteuersatz bei 30%, sie endet mit einem Einkommen von 70 000 DM. In der danach folgenden dritten Klasse, die nach oben hin nicht begrenzt ist, liegt der Grenzsteuersatz bei 40%.

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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): 18 (October)
Pages: 03-18

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Handle: RePEc:ces:ifosdt:v:52:y:1999:i:18:p:03-18

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Related research

Keywords: Deutschland; Steuerreform; Steuerpolitik; Einkommensteuer;

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Citations

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Cited by:
  1. Chang Woon Nam, 2001. "Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries," CESifo Working Paper Series 528, CESifo Group Munich.
  2. Wolfgang Meister, 2005. "Abgabenbelastung des Faktors Arbeit," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 58(24), pages 06-17, December.
  3. Spengel, Christoph, 1999. "Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany," ZEW Discussion Papers 99-55, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  4. Chang Woon Nam & Doina Maria Radulescu, 2004. "Types of Tax Concessions for Attracting Foreign Direct Investment in Free Economic Zones," CESifo Working Paper Series 1175, CESifo Group Munich.
  5. Dieter Dziadkowski, 2013. "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, 03.
  6. Hans-Werner Sinn & Wolfgang Meister & Wolfgang Ochel & Martin Werding, 2007. "Reformkonzepte zur Erhöhung der Beschäftigung im Niedriglohnbereich: Ein Überblick," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 60(04), pages 03-20, 02.
  7. Chang Woon Nam & Doina Maria Radulescu, 2004. "Does Debt Maturity Matter for Investment Decisions?," CESifo Working Paper Series 1124, CESifo Group Munich.
  8. Wolfgang Gerstenberger & Beate Grundig & Herbert Hofmann & Carsten Pohl & Heinz Schmalholz & Carola Vögtle & Michaela Votteler & Martin Werding, 2004. "Auswirkungen der EU-Osterweiterung auf Wirtschaft und Arbeitsmarkt in Sachsen," ifo Dresden Studien, Ifo Institute for Economic Research at the University of Munich, number 35.
  9. Chang Woon Nam & Doina Maria Radulescu, 2005. "The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries," Eastern European Economics, M.E. Sharpe, Inc., vol. 43(5), pages 5-24, October.
  10. Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004. "Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 57(02), pages 34-38, 01.
  11. Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 5(2), pages 30-34, October.

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