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German Tax Reform 2000. Description and Appraisal

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  • Stefan Homburg

Abstract

Stefan Homburg presents the core elements of this tax reform. He focuses on the switch from the imputation method to the so-called half income method and analyses the reform's impact on capital exports and capital imports. His main conclusion is that the reform is at variance with the objectives put forth by the government.

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Bibliographic Info

Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 57 (2000)
Issue (Month): 4 (August)
Pages: 504-513

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200108)57:4_504:gtr2da_2.0.tx_2-o

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Web page: http://www.mohr.de/fa

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Cited by:
  1. Peter Haan & Viktor Steiner, 2004. "Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis," Discussion Papers of DIW Berlin 419, DIW Berlin, German Institute for Economic Research.
  2. Pick, Tobias & Schanz, Deborah & Niemann, Rainer, 2009. "Stock price reactions to share repurchase announcements in Germany: Evidence from a tax perspective," arqus Discussion Papers in Quantitative Tax Research 89, arqus - Arbeitskreis Quantitative Steuerlehre.
  3. Ganghof, Steffen, 2001. "Global markets, national tax systems, and domestic politics: Rebalancing efficiency and equity in open states' income taxation," MPIfG Discussion Paper 01/9, Max Planck Institute for the Study of Societies.
  4. Peter Birch Sørensen, 2002. "The German Business Tax Reform of 2000: A General Equilibrium Analysis," German Economic Review, Verein für Socialpolitik, vol. 3(4), pages 347-378, November.
  5. Michael Keen, 2002. "The German Tax Reform of 2000," International Tax and Public Finance, Springer, vol. 9(5), pages 603-621, September.
  6. Josef Honerkamp & Stefan Moog & Bernd Raffelhüeschen, 2004. "Earlier Or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Public Economics 0409012, EconWPA.
  7. Krimmer, Pascal & Raffelhüschen, Bernd, 2003. "Intergenerative Umverteilung und Wachstumsimpulse der Steuerreformen 1999 bis 2005: Die Perspektive der Generationenbilanz," Discussion Papers 105, Institut für Finanzwissenschaft, Albert-Ludwigs-Universität Freiburg.
  8. Bönke, Timm & de Haan, Jakob, 2006. "Was hätte man sonst machen können? Alternativszenarien zur rot-grünen Einkommensteuerreform," Discussion Papers 2006/3, Free University Berlin, School of Business & Economics.
  9. Ochmann, Richard, 2011. "Distributional and Welfare Effects of Germany's Year 2000 Tax Reform," Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48686, Verein für Socialpolitik / German Economic Association.
  10. Peter Haan, 2007. "Intertemporal Labor Supply Effects of Tax Reforms," Discussion Papers of DIW Berlin 669, DIW Berlin, German Institute for Economic Research.
  11. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo Group Munich.
  12. Josef Honerkamp & Stefan Moog & Bernd Raffelhüschen, 2004. "Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," CESifo Working Paper Series 1307, CESifo Group Munich.
  13. Richard Ochmann, 2014. "Differential income taxation and household asset allocation," Applied Economics, Taylor & Francis Journals, vol. 46(8), pages 880-894, March.
  14. Holger Strulik, 2003. "Supply-Side Economics of Germany's Year 2000 Tax Reform: A Quantitative Assessment," German Economic Review, Verein für Socialpolitik, vol. 4(2), pages 183-202, 05.
  15. Honerkamp, Josef & Moog, Stefan & Raffelhüschen, Bernd, 2004. "Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Discussion Papers 123, Institut für Finanzwissenschaft, Albert-Ludwigs-Universität Freiburg.
  16. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo Group Munich.

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