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Die Steuerreform: Zum “Wann und Wie” der Durchführung

Author

Listed:
  • Peffekoven Rolf

    (Institut für Finanzwissenschaft, Johannes Gutenberg-Universität Mainz, D – 55099 Mainz, Haus Recht und Wirtschaft)

  • Rose Manfred

    (Ruprecht-Karls-Universität Heidelberg, Alfred Weber-Institut für Sozial- und Staatswissenschaften, Lehrstuhl für Finanzwissenschaft, Grabengasse 14, D–69117 Heidelberg)

  • Schön Wolfgang

    (Institut für Steuerrecht, Rheinische Friedrich-Wilhelm-Universität Bonn, Adenauerallee 24-42, D–53113 Bonn)

Abstract

Concerning the Tax Reform 2000 point of time and design are controversial. Because of the anyway high level of public debt a pre-drawing of the next stage of tax reform can not be financed by government borrowing argues Rolf Peffekoven. Furthermore he points out that “Länder und Gemeinden” have to accept additional public debt. Though additional tax cut is necessary for higher growth and higher employment, it must be financed by cutting down public spending, particularly transfer payments and subsidies. The different treatment of revenues contravenes the tax structure and leads to efficiency losses. Therefore Peffekoven contributes that a reform must take into consideration the principle of equal treatment, independent of source. But a comprehensive tax reform is linked to the abolishment of German trade tax (Gewerbesteuer).

Suggested Citation

  • Peffekoven Rolf & Rose Manfred & Schön Wolfgang, 2002. "Die Steuerreform: Zum “Wann und Wie” der Durchführung," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 51(1), pages 84-120, April.
    • Handle: RePEc:lus:zwipol:v:51:y:2002:i:1:p:84-120:n:6
    DOI: 10.1515/zfwp-2002-0106
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