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Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland


Author Info

  • Willi Leibfritz
  • Erich Langmantel
  • Wolfgang Meister


  • Barbara Schaden
  • Ulrich Scholten
  • Martin Werding


Das im Auftrag des bayerischen Finanzministeriums erstellte Gutachten zeigt, dass die Vorschläge der CDU/CSU zur Steuerreform im Vergleich zum Regierungskonzept zu einem stärkeren Absinken der Grenzsteuerbelastung für Arbeitnehmer führen und somit eine positivere Wirkung auf die Gesamtwirtschaft zur Folge haben werden. Doch selbst nach dem Unionsmodell bleibt die Grenzabgabenbelastung in Deutschland hoch. Darum sollte die Steuerreform von einer Änderung des Sozialsystems und moderaten Tarifabschlüssen flankiert werden.

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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): 53 (2000)
Issue (Month): 19-20 (07)
Pages: 10-25

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Handle: RePEc:ces:ifosdt:v:53:y:2000:i:19-20:p:10-25

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Related research

Keywords: Steuerreform; Steuerpolitik; Deutschland; Vereinigte Staaten; Niederlande; Neuseeland; Großbritannien;

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Cited by:
  1. Willi Leibfritz & Wilhelm Meister, 2000. "Abgabenbelastung des Faktors Arbeit," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 53(18), pages 30-31, 06.
  2. Anita Kaltschütz, 2004. "Die große Steuerreform: Notwendig und durchführbar," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 57(11), pages 11-23, 06.


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