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Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich

Author

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  • Doina Maria Radulescu
  • Michael Stimmelmayr

Abstract

The past years have seen several tax reform proposals being put forward in Germany. The most prominent ones count the Business Tax Reform 2008 (BTR 2008), the Dual Income Tax (DIT) proposal advanced by the German Council of Economic Advisors and Kirchhof's flat tax. We analyze, compare and quantify the effects of these reform proposals by applying ifoMOD, a dynamic computable general equilibrium (CGE) model. ifoMOD was in particular developed to simulate the effects of capital income tax reforms for the German economy. The simulation results show that both the DIT and the flat tax have a positive stimulus for economic growth while the BTR 2008 slightly impedes growth. Regarding the welfare effects of the reforms, the DIT is the only reform proposal which achieves positive results. The BTR 2008 impedes in particular the investment activity of corporate firms since these are effectively subject to double taxation following the introduction of a withholding tax on dividends and capital gains. Nevertheless, this reform proposal is the only one which generates a financing surplus in the long run. In den letzten Jahren wurde eine Vielzahl an Steuerreformvorschlägen in Deutschland unterbreitet. Zu den aktuellen gehören neben der Unternehmensteuerreform 2008 (UntSt-Reform), die Duale Einkommensteuer des Sachverständigenrates (DIT) und die Kirchhof'sche Einheitssteuer. Dieser Aufsatz quantifiziert und vergleicht die gesamtwirtschaftlichen Auswirkungen dieser Steuerreformvorschläge mithilfe des eigens für Deutschland entwickelten dynamischen, allgemeinen Gleichgewichtsmodells ifoMod. Wie die Ergebnisse zeigen, bewirken die DIT und die Einheitssteuer einen positiven Impuls auf das Wirtschaftswachstum, während sich die UntSt-Reform als leichte Wachstumsbremse herausstellt. Im Hinblick auf die Wohlfahrtsaspekte der Reformen erzielt lediglich die DIT positive Resultate. Die UntSt-Reform hemmt insbesondere die Investitionstätigkeit der Kapitalgesellschaften, da diese Unternehmen mit Einführung der Abgeltungssteuer auf Dividenden und Wertzuwächse einer Doppelbesteuerung unterliegen. Dennoch generiert diese als einzige Reform einen langfristigen Finanzierungsüberschuss.

Suggested Citation

  • Doina Maria Radulescu & Michael Stimmelmayr, 2007. "Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 98-116.
    • Handle: RePEc:diw:diwvjh:76-2-8
    DOI: 10.3790/vjh.76.2.98
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    References listed on IDEAS

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    More about this item

    Keywords

    Capital Income Taxation; General Equilibrium Analysis; Tax Reform;
    All these keywords.

    JEL classification:

    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
    • D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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