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Wer regiert in der Steuerpolitik? Einkommensteuerreform zwischen internationalem Wettbewerb und nationalen Verteilungskonflikten

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  • Ganghof, Steffen
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    Abstract

    Die anhaltende Debatte über Einkommensteuerreformen in Deutschland scheint paradox. Alle Parteien berufen sich scheinbar auf dieselben Prinzipien, trotzdem können sie keine umfassende Einigung erzielen. Steffen Ganghof analysiert die Reformpolitik im Schnittfeld von internationalem Wettbewerb, politischen Verteilungskonflikten und verfassungsgerichtlicher Kontrolle. Deutlich wird dabei, welchen Anpassungszwängen Politiker unterliegen und wie dies die Grundlagen demokratischer Repräsentation bedroht. --

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    Bibliographic Info

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    This book is provided by Max Planck Institute for the Study of Societies in its series Schriften aus dem Max-Planck-Institut für Gesellschaftsforschung Köln with number 50 and published in 2004.

    Volume: 50
    Handle: RePEc:zbw:mpifgs:50

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    Cited by:
    1. Dieter Dziadkowski, 2005. "Fünfzig Jahre Reformansätze bei der Einkommensteuer - Anmerkungen zu den Reformschritten seit der "Großen Steuerreform 1955"," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 58(02), pages 23-29, 01.
    2. Kemmerling, Achim & Bruttel, Oliver, 2005. "New politics in German labour market policy? The implications of the recent Hartz reforms for the German welfare state," Discussion Papers, Research Unit: Labor Market Policy and Employment SP I 2005-101, Social Science Research Center Berlin (WZB).
    3. Dieter Dziadkowski & Franz W. Wagner & Rolf Peffekoven, 2011. "Zum Reformentwurf zur Erneuerung des Steuerrechts von Paul Kirchhof," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 64(24), pages 03-19, December.

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