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An evaluation of the tax reform proposals of the CDU/CSU opposition in light of fundamental tax reform experiences abroad

Author

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

Abstract

This study, commissioned by the Bavarian Finance Ministry, illustrates that the CDU/CSU tax reform proposals would lead to a stronger decline in the marginal tax burden for employees than the government plan, and would thus have a more positive effect on the overall economy. But even with the CDU/CSU proposal, the marginal tax burden in Germany would remain high. For this reason, tax reform should be accompanied by changes in the social security system and moderate negotiated wage settlements.

Suggested Citation

  • Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding, 2000. "An evaluation of the tax reform proposals of the CDU/CSU opposition in light of fundamental tax reform experiences abroad," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(19), pages 10-25, July.
    • Handle: RePEc:ces:ifosdt:v:53:y:2000:i:19:p:10-25
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    Cited by:

    1. Boss, Alfred, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy (IfW Kiel).

    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • 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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