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Steuer- und Ausgabenpolitik in Deutschland


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  • Alfred Boss
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    Der Kurs der Finanzpolitik in Deutschland hat sich im Verlauf des Jahres 1999 geändert. Ausgabenkürzungen wurden durchgesetzt, deutliche Steuersenkungen sind geplant. Die Finanzpolitik fördert das Wachstum der Wirtschaft. Allerdings sind die Steuersenkungen bei weitem nicht so groß wie oft behauptet; der Plan zur Reform der Unternehmensbesteuerung enthält etliche Mängel. The stance of fiscal policy in Germany changed in the course of 1999. Government expenditures were cut, significant tax reductions are intended. Fiscal policy fosters the growth of the economy. However, the tax cuts are by far not as large as is often argued; the plan to reform profit taxation includes several disadvantageous elements.

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    Bibliographic Info

    Paper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 975.

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    Length: 43 pages
    Date of creation: Apr 2000
    Date of revision:
    Handle: RePEc:kie:kieliw:975

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    Keywords: Finanzpolitik; Steuerreform; Unternehmensbesteuerung;


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    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.:
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    1. Boss, Alfred & Gerling, Katja & Gottschalk, Jan & Kamps, Christophe & Meier, Carsten-Patrick & Scheide, Joachim & Schmidt, Rainer & Strauß, Hubert, 1999. "Aufschwung mit geringer Dynamik," Open Access Publications from Kiel Institute for the World Economy 2347, Kiel Institute for the World Economy (IfW).
    2. Sijbren Cnossen, 1999. "Taxing Capital Income in the Nordic Countries: A Model for the European Union?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 18-50, March.
    3. Kristina vanDeuverden, 2000. "Zu den Anreizwirkungen der Unternehmenssteuerreform," Wirtschaft im Wandel, Halle Institute for Economic Research, vol. 6(4), pages 83-90.
    4. Alfred Boss, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy.
    5. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
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    Cited by:
    1. Alfred Boss, 2003. "Arbeits- und Investitionsanreize in Deutschland: Die Rolle der Abgaben- und Transferpolitik als Determinante des Wachstums des Produktionspotentials," Kiel Working Papers 1148, Kiel Institute for the World Economy.
    2. 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.
    3. Boss, Alfred & Meier, Carsten-Patrick, 2002. "Wachstums-Schlusslicht Deutschland : ein Beitrag zur Debatte," Open Access Publications from Kiel Institute for the World Economy 2791, Kiel Institute for the World Economy (IfW).
    4. 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.
    5. Boss, Alfred & Gerling, Katja & Gottschalk, Jan & Meier, Carsten-Patrick & Scheide, Joachim & Schmidt, Rainer & Strauß, Hubert, 2000. "Deutsche Konjunktur: Aufschwung verliert an Fahrt," Open Access Publications from Kiel Institute for the World Economy 2500, Kiel Institute for the World Economy (IfW).
    6. Alfred Boss, 2002. ""Schlusslicht Deutschland": Was können die Unterschiede in der Finanzpolitik erklären?," Kiel Working Papers 1111, Kiel Institute for the World Economy.


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