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Warum die Steuerzahler eine Steuervereinfachung verhindern


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  • Mackscheidt, Klaus
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    Häufig erfahren die Bürger wenig über den Nutzen öffentlicher Güter im Vergleich zum Steueropfer, das sie dafür aufbringen müssen: Gegenüber öffentlichen Gütern besteht keine Konsumentensouveränität. Als Ersatz dafür könnte wenigstens eine Wählersouveränität bei öffentlichen Gütern herrschen, aber die existiert auch nicht. In dieser Lage ist es für den Bürger am besten, wenigstens das Steueropfer zu minimieren. Ein kompliziertes Steuersystem mit vielen Ausnahmeregeln und Schlupflöchern begünstigt das - wenn oft auch nur scheinbar, - so dass man eine Steuervereinfachung eigentlich gar nicht will. Wie man sich aus dieser schwierigen Ausgangslage herausmanövrieren könnte, wird abschließend diskutiert. -- In many countries, also in Germany, information on the benefits of publicly provided goods is rather poor compared to knowledge of individual tax burden. As a consequence, there is no consumer sovereignty regarding public goods. Instead, voter sovereignty could fill the gap, but this does not exist either. In this situation, individuals' incentives to minimize their personal tax burdens are very strong. Complex tax systems with many exceptions seemingly favour this behaviour. Thus, people disapprove of tax simplifications. In conclusion the paper discusses ways to overcome this problem.

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    Bibliographic Info

    Paper provided by University of Cologne, FiFo Institute for Public Economics in its series FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge with number 09-1.

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    Date of creation: 2009
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    Handle: RePEc:zbw:uoccpe:091

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    Keywords: Steuervereinfachung; Bereitstellung öffentlicher Güter; Tax Simplification; Provision of Public Goods;

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