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Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland

Author

Listed:
  • Willi Leibfritz
  • Erich Langmantel
  • Wolfgang Meister
  • Barbara Schaden
  • Ulrich Scholten
  • Martin Werding

Abstract

Das im Auftrag des bayerischen Finanzministeriums erstellte Gutachten zeigt, dass die Vorschläge der CDU/CSU zur Steuerreform im Vergleich zum Regierungskonzept zu einem stärkeren Absinken der Grenzsteuerbelastung für Arbeitnehmer führen und somit eine positivere Wirkung auf die Gesamtwirtschaft zur Folge haben werden. Doch selbst nach dem Unionsmodell bleibt die Grenzabgabenbelastung in Deutschland hoch. Darum sollte die Steuerreform von einer Änderung des Sozialsystems und moderaten Tarifabschlüssen flankiert werden.

Suggested Citation

  • Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding, 2000. "Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(19-20), pages 10-25, July.
  • Handle: RePEc:ces:ifosdt:v:53:y:2000:i:19-20:p:10-25
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    Citations

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    Cited by:

    1. Boss, Alfred, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy (IfW).
    2. Wolfgang Meister, 2005. "Abgabenbelastung des Faktors Arbeit," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(24), pages 06-17, December.
    3. Anita Dehne, 2004. "Die große Steuerreform: Notwendig und durchführbar," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(11), pages 11-23, June.

    More about this item

    Keywords

    Steuerreform; Steuerpolitik; Deutschland; Vereinigte Staaten; Niederlande; Neuseeland; Großbritannien;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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