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Do tax cuts for enterprises lead to more investments and jobs?

Author

Listed:
  • Jürgen R. Thumann
  • Gerhard Stratthaus
  • Christian Keuschnigg
  • Christine Scheel

Abstract

At the "Job Summit" the German Federal Government and top representatives of the opposition agreed on tax reductions for enterprises. In the opinion of Jürgen R. Thumann, BDI, tax cuts will lead to more investments and jobs: "They are urgently necessary to jump-start the growth engine and for Germany as an enterprise location. For Gerhard Stratthaus, Minister of Finance of Baden-Wuerttemberg, tax reductions have a positive effect on private investment activity, but "the causes of our economic difficulties are more complex and require more than isolated measures. We need a total concept that includes all relevant factors." For Christine Scheel, MdB, Green Party, the answer to the question is: "It all depends." And Prof. Dr. Christian Keuschnigg, University of St. Gallen, presents his proposal for a fundamental enterprise tax reform: the SDES system (Swiss Dual Income Tax).

Suggested Citation

  • Jürgen R. Thumann & Gerhard Stratthaus & Christian Keuschnigg & Christine Scheel, 2005. "Do tax cuts for enterprises lead to more investments and jobs?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(10), pages 03-15, May.
    • Handle: RePEc:ces:ifosdt:v:58:y:2005:i:10:p:03-15
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    References listed on IDEAS

    as
    1. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 41-47, 04.
    2. repec:ces:ifodic:v:3:y:2005:i:1:p:14567534 is not listed on IDEAS
    3. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 41-47, April.
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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