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Steuerstrukturreform trotz leerer Kassen?!

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  • Nina Hetzer
  • Andreas Peichl

Abstract

In Deutschland wird eine umfassende Steuerstrukturreform bereits seit Jahren kontrovers diskutiert. Mit dem Eintritt der FDP in die Regierungsverantwortung erhält diese Debatte derzeit besondere Aktualität. Nina Hetzer und Andreas Peichl, Institut zur Zukunft der Arbeit (IZA) Bonn, argumentieren in ihrem Beitrag, dass trotz oder gerade wegen leerer öffentlicher Kassen eine Steuerstrukturreform längst überfällig ist. Sie muss den Staat nicht zwangsläufig Steueraufkommen kosten und kann dennoch einen positiven Beitrag zu mehr Wachstum leisten, wenn gezielt von wachstumsschädlichen zu wachstumsfreundlichen Steuern umgeschichtet und statt auf direkte Besteuerung verstärkt auf indirekte Besteuerung gesetzt wird. Ein solches Steuersystem führt zu mehr Wachstum und Beschäftigung und somit langfristig auch zu höheren Steuereinnahmen, die dann wiederum einen Beitrag zur längst überfälligen Haushaltskonsolidierung leisten.

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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): 63 (2010)
Issue (Month): 01 (01)
Pages: 28-35

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Handle: RePEc:ces:ifosdt:v:63:y:2010:i:01:p:28-35

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Keywords: Steuersystem; Steuerreform; Steueraufkommen; Staat; Deutschland;

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References

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  1. Fuest, Clemens & Peichl, Andreas, 2009. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte, Institute for the Study of Labor (IZA) 11, Institute for the Study of Labor (IZA).
  2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, ZBW - German National Library of Economics, number 92547.
  3. Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD Publishing.
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  5. António Afonso, 2006. "Expansionary fiscal consolidations in Europe: new evidence," Working Papers Department of Economics, ISEG - School of Economics and Management, Department of Economics, University of Lisbon 2006/18, ISEG - School of Economics and Management, Department of Economics, University of Lisbon.
  6. Padovano, Fabio & Galli, Emma, 2001. "Tax Rates and Economic Growth in the OECD Countries (1950-1990)," Economic Inquiry, Western Economic Association International, Western Economic Association International, vol. 39(1), pages 44-57, January.
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  8. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, Elsevier, vol. 31(5), pages 620-636, September.
  9. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2010. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper1014, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  10. Alan J. Auerbach, 1982. "The Theory of Excess Burden and Optimal Taxation," NBER Working Papers 1025, National Bureau of Economic Research, Inc.
  11. Schaefer, Thilo & Peichl, Andreas, 2007. "Wie progressiv ist Deutschland?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics 08-5, University of Cologne, FiFo Institute for Public Economics.
  12. Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit, 2006. "Economic Effects of VAT Reform in Germany," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 06-30, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  13. Peichl, Andreas, 2008. "The Benefits of Linking CGE and Microsimulation Models: Evidence from a Flat Tax Analysis," IZA Discussion Papers 3715, Institute for the Study of Labor (IZA).
  14. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2007. "Beschäftigungs- und Finanzierungswirkungen von Kombilohnmodellen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 87(4), pages 226-231.
  15. Bonin, Holger & Schneider, Hilmar, 2006. "Workfare: Eine wirksame Alternative zum Kombilohn," IZA Discussion Papers 2399, Institute for the Study of Labor (IZA).
  16. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2008. "Does a Simpler Income Tax Yield More Equity and Efficiency?," CESifo Economic Studies, CESifo, CESifo, vol. 54(1), pages 73-97, March.
  17. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Does tax simplification yield more equity and efficiency? An empirical analysis for Germany," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics 06-5, University of Cologne, FiFo Institute for Public Economics.
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