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How simple can a taxation system be?

Author

Listed:
  • Hans-Wolfgang Arndt
  • Franz W. Wagner
  • Friedrich Merz

Abstract

How should a future system of taxation be constructed? How simple can it be? For Prof. Hans-Wolfgang Arndt, Mannheim University, the Karlsruhe income tax proposal is a standard. Prof. Franz W. Wagner, Tübingen University, sees the greatest deficit in the discussion of a simplification of tax law in that "it does not tell the citizens that a strongly simplified tax system cannot assume the redistribution and stimulus functions of the present taxation system. If citizens were informed that far-reaching changes in the stimulus and redistribution mechanisms are the real problem of every tax reform, the catchword of tax simplification would presumably lose its ability to mobilise a consensus fairly quickly." Friedrich Merz, CDU/CSU parliamentary group, sees the goal of tax simplification as a "restoration of transparency. An understandable and transparent taxation law for taxpayers and tax administration achieves acceptance and legal security."

Suggested Citation

  • Hans-Wolfgang Arndt & Franz W. Wagner & Friedrich Merz, 2004. "How simple can a taxation system be?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(01), pages 3-9, January.
  • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:01:p:3-9
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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