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Radikale Steuerreform in Deutschland?

Author

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  • Boss, Alfred

Abstract

Trotz der Steuersenkungen zum Jahresbeginn 2004 und zum Jahresbeginn 2005 gibt es zahlreiche Vorschläge zur Reform der Einkommensteuer. Sie zielen darauf ab, die Steuersätze deutlich zu verringern und die Steuervergünstigungen zu reduzieren oder gar abzuschaffen und letztlich das Steuerrecht zu vereinfachen. Einige Vorschläge werden dargestellt und unter Effizienzgesichtspunkten bewertet; die Einführung einer dualen Einkommensteuer z.B. wäre ein großer Schritt in Richtung auf mehr Effizienz. Vermutlich wird es aber in absehbarer Zeit nicht zu einer radikalen Reform kommen, weil dem Widerstände verschiedener Interessengruppen entgegenstehen.

Suggested Citation

  • Boss, Alfred, 2004. "Radikale Steuerreform in Deutschland?," Kiel Working Papers 1208, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1208
    as

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    File URL: https://www.econstor.eu/bitstream/10419/3230/1/kap1208.pdf
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    References listed on IDEAS

    as
    1. Boss, Alfred & Elendner, Thomas, 2004. "Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was „kosten“ sie?," Kiel Working Papers 1205, Kiel Institute for the World Economy (IfW Kiel).
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    Citations

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    Cited by:

    1. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
    2. Alfred Boss & Achim Boss & Thomas Boss, 2008. "Der deutsche Einkommensteuertarif: Wieder eine Wachstumsbremse?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 102-124, February.
    3. Boss, Achim & Boss, Alfred & Boss, Thomas, 2006. "Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?," Kiel Working Papers 1304, Kiel Institute for the World Economy (IfW Kiel).

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    More about this item

    Keywords

    Einkommensteuerreform; duale Einkommensteuer; Cash-Flow-Steuern; zinsbereinigte Einkommensteuer;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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