IDEAS home Printed from https://ideas.repec.org/a/bla/perwir/v3y2002i1p105-116.html
   My bibliography  Save this article

Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen

Author

Listed:
  • Volker Börstinghaus
  • Andrea Weinalt

Abstract

This paper outlines the tax reliefs and the investment incentives for partnerships that can be expected from the current tax reform in Germany. We therefore compare the enacted law with concepts that have been submitted by the so‐called “Bruehler Commission”. After a brief description of the different alternatives our analysis continues with the calculation and evaluation of average and marginal tax rates for selected income groups. As a result it is argued that the alternative proposals lead to unequally distributed tax reliefs between different income groups and generate weaker investment incentives. Thus we support the enacted law.

Suggested Citation

  • Volker Börstinghaus & Andrea Weinalt, 2002. "Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 3(1), pages 105-116, February.
    • Handle: RePEc:bla:perwir:v:3:y:2002:i:1:p:105-116
    DOI: 10.1111/1468-2516.00077
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1468-2516.00077
    Download Restriction: no
    File URL: https://libkey.io/10.1111/1468-2516.00077?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Peffekoven, Rolf, 2000. "Steuerreform 2000 - Nach wie vor: konzeptionelle Unterschiede bei den Plänen für eine Steuerreform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 80(2), pages 80-83.
    2. Peffekoven, Rolf, 1999. "Reform der Unternehmensbesteuerung - Wie sollte die Unternehmensteuer reformiert werden?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 79(6), pages 339-340.
    3. Frank Hettich & Carsten Schmidt, 2001. "Die deutsche Steuerbelastung im internationalen Vergleich: Warum Deutschland (k)eine Steuerreform braucht," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 2(1), pages 45-60, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Johannes Becker & Clemens Fuest, 2006. "Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 35-42, February.
    2. Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 45-51, 02.
    3. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    4. Gerd, Rico A. Gutekunst & Und Lothar Hermann & Lammersen, 2003. "Deutschland ist kein Niedrigsteuerland – eine Replik auf den Beitrag von Hettich und Schmidt*und ein Beitrag zur (Er‐)Klärung der Methoden zur Messung der Unternehmenssteuerbelastung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(1), pages 123-136, February.
    5. Hans Pitlik, 2005. "Folgt die Steuerpolitik in der EU der Logik des Steuerwettbewerbs," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 256/2005, Department of Economics, University of Hohenheim, Germany.
    6. Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 45-51, February.
    7. Frank Hettich & Carsten Schmidt, 2003. "Erwiderung zur Replik von Gutekunst et al. “Deutschland ist kein Niedrigsteuerland”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(1), pages 137-140, February.
    8. repec:ces:ifodic:v:1:y:2003:i:2:p:14567960 is not listed on IDEAS
    9. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, February.
    10. Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:perwir:v:3:y:2002:i:1:p:105-116. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/vfsocea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.