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Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung

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  • Doina Radulescu

Abstract

In letzter Zeit mehren sich die Stimmen, die für eine Reform der Einkommensbesteuerung in Deutschland plädieren. Die Reformvorschläge reichen von der von Kirchhof vorgeschlagenen Einfachsteuer bis zur Einführung einer dualen Einkommensteuer, die vom Sachverständigenrat und von Sinn bevorzugt wird. Einigkeit besteht darin, dass eine umfassende Steuerreform das Wirtschaftswachstum fördern, eine erhöhte Effizienz und Neutralität gewährleisten und angemessene Staatseinnahmen sichern soll. Vor diesem Hintergrund analysiert dieser Artikel die Steuerpolitik der Regierungskoalition während den beiden letzten Legislaturperioden, um festzustellen, ob und inwieweit die seit 1998 bereits durchgeführten Maßnahmen diesen Zielen entsprechen.

Suggested Citation

  • Doina Radulescu, 2005. "Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(17), pages 16-20, September.
  • Handle: RePEc:ces:ifosdt:v:58:y:2005:i:17:p:16-20
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    References listed on IDEAS

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    1. Robin Boadway, 2004. "The Dual Income Tax System - An Overview," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 03-08, October.
    2. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
    3. Thiess Buettner & Martin Ruf, 2007. "Tax incentives and the location of FDI: Evidence from a panel of German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 151-164, April.
    4. Christoph Spengel & Wolfgang Wiegard, 2004. "Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 15-22, October.
    5. Clemens Fuest & Bernd Huber, 2000. "Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 514-514, August.
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    More about this item

    Keywords

    Einkommensteuer; Steuerreform; Steuersystem; Steuerwettbewerb; Steuertarif; Deutschland;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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