Radikale Steuerreform in Deutschland?
AbstractDespite several income tax rate reductions in Germany, tax reform measures are proposed by several parties and by specific research groups. The intention is to lower marginal income tax rates substantially and at the same time to reduce or even to abolish tax expenditures. The major proposals are discussed and evaluated by means of efficiency criteria. Realizing e.g. the proposal of the German Council of Economic Advisors would increase efficiency significantly. However, due to the resistance by different interest groups radical reform measures are not probable.
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Bibliographic InfoPaper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 1208.
Length: 33 pages
Date of creation: Apr 2004
Date of revision:
Einkommensteuerreform; duale Einkommensteuer; Cash-Flow-Steuern; zinsbereinigte Einkommensteuer;
Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
This paper has been announced in the following NEP Reports:
- NEP-ALL-2004-04-18 (All new papers)
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- Achim Boss & Alfred Boss & Thomas Boss, 2006. "Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?," Kiel Working Papers 1304, Kiel Institute for the World Economy.
- Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche DiskussionsbeitrÃ¤ge 05-1, University of Cologne, FiFo Institute for Public Economics.
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