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The German Business Tax Reform of 2000: A General Equilibrium Analysis

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  • Sørensen Peter Birch

    (University of Copenhagen, EPRU and CESifo, Copenhaga, Denmark)

Abstract

In the year 2000 Germany enacted a major tax reform involving significant cuts in corporate and personal tax rates and a controversial change in the system of dividend taxation. This paper discusses the effects of the business tax reform on the German economy. The analysis is based on a detailed general equilibrium model of the OECD economy which is designed to illustrate the domestic and international effects of national tax policies. The simulations indicate that the German business tax reform will raise domestic economic activity and welfare, although the welfare gain will accrue disproportionately to households with a high ratio of property income to total income.

Suggested Citation

  • Sørensen Peter Birch, 2002. "The German Business Tax Reform of 2000: A General Equilibrium Analysis," German Economic Review, De Gruyter, vol. 3(4), pages 347-378, December.
    • Handle: RePEc:bpj:germec:v:3:y:2002:i:4:p:347-378
    DOI: 10.1111/1468-0475.00064
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    Cited by:

    1. Taiki Murai & Gunther Schnabl, 2021. "Macroeconomic Policy Making and Current Account Imbalances in the Euro Area," CESifo Working Paper Series 9153, CESifo.

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