Steuervergünstigungen in Deutschland: Eine Aktualisierung
AbstractTax expenditures are granted for a variety of purposes in Germany. They will be reduced by measures decided upon in December 2003. The paper addresses the problems arising when tax expenditures are to be defined and measured. The extent and the structure of the tax expenditures in the period 2004–2008 are estimated. Given the present state of legislation, tax expenditures will go down significantly until 2008.
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Bibliographic InfoPaper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 1220.
Length: 33 pages
Date of creation: Aug 2004
Date of revision:
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
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
- Alfred Boss & Astrid Rosenschon, 2003. "Finanzhilfen des Bundes," Kiel Working Papers 1188, Kiel Institute for the World Economy.
- Boss, Alfred, 2004. "Deutschland: Konjunktur flaut schon wieder ab," Open Access Publications from Kiel Institute for the World Economy 3370, Kiel Institute for the World Economy (IfW).
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