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The politics of tax structure

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  • Ganghof, Steffen
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    Abstract

    Governments that wish to redistribute through budgetary policy do so mostly on the spending side, not on the taxation side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be associated with lower taxation and spending levels. Hence political conflicts over spending levels may partly be fought as conflicts over tax structure. The paper provides a coherent perspective on the politics of tax structure. Specific topics include the (ir-)relevance of tax mixes, policy change in income taxation, the importance of tax competition, and the role of political institutions. -- Wenn der staatliche Haushalt zur Umverteilung genutzt wird, so geschieht dies vor allem auf der Ausgabenseite und nicht auf der Einnahmenseite. Die Einnahmeseite ist trotzdem bedeutsam, weil es offenbar einen Zusammenhang gibt zwischen der Effizienz der Steuerstruktur und dem Steuerniveau. Daraus folgt, dass politische Auseinandersetzungen über Ausgabenniveaus teilweise als Auseinandersetzungen über die Steuerstruktur geführt werden können. Das Papier entwickelt eine kohärente Perspektive zur Analyse von Steuerstrukturpolitik. Zu den behandelten Themen gehört die (Ir-)Relevanz des Steuermix, der Politikwandel in der Einkommensbesteuerung, die Bedeutung des Steuerwettbewerbs und die Rolle politischer Institutionen.

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    Bibliographic Info

    Paper provided by Max Planck Institute for the Study of Societies in its series MPIfG Working Paper with number 06/1.

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    Date of creation: 2006
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    Handle: RePEc:zbw:mpifgw:061

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