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Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung

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  • Doina Maria Radulescu

Abstract

In letzter Zeit mehren sich die Stimmen, die für eine Reform der Einkommensbesteuerung in Deutschland plädieren. Die Reformvorschläge reichen von der von Kirchhof vorgeschlagenen Einfachsteuer bis zur Einführung einer dualen Einkommensteuer, die vom Sachverständigenrat und von Sinn bevorzugt wird. Einigkeit besteht darin, dass eine umfassende Steuerreform das Wirtschaftswachstum fördern, eine erhöhte Effizienz und Neutralität gewährleisten und angemessene Staatseinnahmen sichern soll. Vor diesem Hintergrund analysiert dieser Artikel die Steuerpolitik der Regierungskoalition während den beiden letzten Legislaturperioden, um festzustellen, ob und inwieweit die seit 1998 bereits durchgeführten Maßnahmen diesen Zielen entsprechen.

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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): 58 (2005)
Issue (Month): 17 (09)
Pages: 16-20

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Handle: RePEc:ces:ifosdt:v:58:y:2005:i:17:p:16-20

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Related research

Keywords: Einkommensteuer; Steuerreform; Steuersystem; Steuerwettbewerb; Steuertarif; Deutschland;

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  1. Clemens Fuest & Bernd Huber, 2000. "Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 514-, August.
  2. Büttner, Thiess & Ruf, Martin, 2004. "Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals," ZEW Discussion Papers 04-76, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  3. Christoph Spengel & Wolfgang Wiegard, 2004. "Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 2(3), pages 15-22, October.
  4. Robin Boadway, 2004. "The Dual Income Tax System - An Overview," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 2(3), pages 03-08, October.
  5. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
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