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ifo Vorschlag zur Steuerreform

  • Hans-Werner Sinn
  • Willi Leibfritz
  • Alfons J. Weichenrieder

Das ifo Institut empfiehlt eine Absenkung der deutschen Unternehmensteuersätze, da diese im internationalen Vergleich derzeit eine einsame Spitzenstellung einnehmen. Darüber hinaus wird ein Stufentarif bei der Einkommensteuer vorgeschlagen, um die Grenzbelastung aller Einkommensbezieher deutlich zu senken und um eine erhebliche Vereinfachung zu erreichen. Es soll nur noch drei Steuersätze und drei Einkommensklassen geben.Die erste Klasse, in der der Steuersatz 20% beträgt, beginnt beim Existenzminimum und endet bei 35 000 DM. In der zweiten Klasse liegt der Grenzsteuersatz bei 30%, sie endet mit einem Einkommen von 70 000 DM. In der danach folgenden dritten Klasse, die nach oben hin nicht begrenzt ist, liegt der Grenzsteuersatz bei 40%.

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Article provided by Ifo Institute - Leibniz Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 52 (1999)
Issue (Month): 18 (October)
Pages: 03-18

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Handle: RePEc:ces:ifosdt:v:52:y:1999:i:18:p:03-18
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