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

  • Willi Leibfritz
  • Erich Langmantel
  • Wolfgang Meister


  • Barbara Schaden
  • Ulrich Scholten
  • Martin Werding

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.

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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): 53 (2000)
Issue (Month): 19-20 (07)
Pages: 10-25

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Handle: RePEc:ces:ifosdt:v:53:y:2000:i:19-20:p:10-25
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