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Wie sollte das Vorziehen der dritten Stufe der Steuerreform gegenfinanziert werden?


  • Wolfgang Wiegard
  • Winfried Fuest


Durch das Vorziehen der dritten Stufe der Steuerreform auf das Jahr 2004 entstehen Steuerausfälle bei Bund, Ländern und Gemeinden in Höhe von 15,6 Mrd. €. Sollte diese Summe durch eine höhere Neuverschuldung gegenfinanziert werden, muss man nach Ansicht von Prof. Dr. Wolfgang Wiegard, Universität Regensburg, abwägen »zwischen einem leichten konjunkturellen Impuls als Folge eines über höhere Kreditaufnahme finanzierten Vorziehens der Steuerreform und drohenden Vertrauensverlusten in die Finanzpolitik.« Seines Erachtens dominieren die negativen mögliche positive Effekte. Auch Prof. Winfried Fuest, Institut der deutschen Wirtschaft Köln, plädiert für andere Finanzierungsalternativen.

Suggested Citation

  • Wolfgang Wiegard & Winfried Fuest, 2003. "Wie sollte das Vorziehen der dritten Stufe der Steuerreform gegenfinanziert werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(14), pages 3-7, July.
  • Handle: RePEc:ces:ifosdt:v:56:y:2003:i:14:p:3-7

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    Cited by:

    1. 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


    Steuerreform; Finanzierung; Öffentliche Schulden; Deutschland;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management; Sovereign Debt


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