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ifo Vorschlag zur Steuerreform

Author

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

Abstract

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%.

Suggested Citation

  • Hans-Werner Sinn & Willi Leibfritz & Alfons J. Weichenrieder, 1999. "ifo Vorschlag zur Steuerreform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 52(18), pages 03-18, October.
    • Handle: RePEc:ces:ifosdt:v:52:y:1999:i:18:p:03-18
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    Citations

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    Cited by:

    1. Hans-Werner Sinn & Wolfgang Meister & Wolfgang Ochel & Martin Werding, 2007. "Reform concepts for increasing employment in the low-income sector: an overview," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(04), pages 03-20, February.
    2. Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2004. "Types of Tax Concessions for Attracting Foreign Direct Investment in Free Economic Zones," CESifo Working Paper Series 1175, CESifo.
    3. Chang Woon Nam & Doina Maria Radulescu, 2005. "The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries," Eastern European Economics, Taylor & Francis Journals, vol. 43(5), pages 5-24, October.
    4. Wolfgang Gerstenberger & Beate Henschel & Herbert Hofmann & Carsten Pohl & Heinz Schmalholz & Carola Boede & Michaela Fuchs & Martin Werding, 2004. "Auswirkungen der EU-Osterweiterung auf Wirtschaft und Arbeitsmarkt in Sachsen," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 35.
    5. Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(2), pages 30-34, October.
    6. Wolfgang Meister, 2005. "Taxes on labour," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(24), pages 06-17, December.
    7. Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004. "The Ifo model for reducing value-added tax fraud: First pay, then reimburse," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 34-38, January.
    8. Lewe, Stefan, 2003. "Wachstumseffiziente Unternehmensbesteuerung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 20042, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    9. Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2004. "Does Debt Maturity Matter for Investment Decisions?," CESifo Working Paper Series 1124, CESifo.
    10. Spengel, Christoph, 1999. "Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany," ZEW Discussion Papers 99-55, ZEW - Leibniz Centre for European Economic Research.
    11. Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(02), pages 30-34, October.
    12. Dieter Dziadkowski, 2013. "The Regionalisation of More Tax Rates in Germany – The Bavarian Rate as a Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, March.
    13. Eggert Wolfgang & Weichenrieder Alfons J., 2002. "Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 222(5), pages 531-555, October.
    14. Chang Woon Nam, 2001. "Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries," CESifo Working Paper Series 528, CESifo.

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