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Major tax reform: Necessary and feasible

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  • Anita Dehne

Abstract

The EU eastern enlargement of 1 May 2004 has intensified tax competition considerably because of the lower tax rates of some of the new member states. Under these changed conditions the German tax reform of 2000 will not suffice to preserve the attractiveness of Germany as an investment location in light of the tax-induced capital migration. Major tax reform will be inevitable. This reform should further lower the tax burden on earned income, streamline taxation law, broaden the assessment base by reducing distorting subsidies and limit the tax-induced capital migration to the new EU countries. This article examines various reform proposals on income tax, including the immediate-action program of the CDU and CSU, the reform proposition of Paul Kirchhof, the proposal of Joachim Lang, the second tax reform option of the Council of Economic Experts and the Ifo proposal of Hans-Werner Sinn.

Suggested Citation

  • Anita Dehne, 2004. "Major tax reform: Necessary and feasible," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(11), pages 11-23, June.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:11:p:11-23
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    1. 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.
    2. Rüdiger Parsche & Andrea Gebauer & Caroline Grimm & Oliver Michler & Chang Woon Nam, 2003. "Steuerlich induzierte Kinderlasten : empirische Entwicklung in Deutschland ; Forschungsvorhaben des Deutschen Arbeitskreises für Familienhilfe e.V," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 19.
    3. Stefan Bach & Peter Haan & Hans-Joachim Rudolph & Viktor Steiner, 2004. "Reformkonzepte zur Einkommens- und Ertragsbesteuerung: erhebliche Aufkommens- und Verteilungswirkungen, aber relativ geringe Effekte auf das Arbeitsangebot," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 71(16), pages 185-204.
    4. Wolfgang Wiegard & Winfried Fuest, 2003. "How should the early implementation of the third phase of the tax reform be financed?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(14), pages 3-7, July.
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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