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Steuerreform: Trotz Aufschwung kein Spielraum für Einkommensteuersenkungen?


  • Philipp Rösler
  • Rolf Peffekoven


Im Koalitionsvertrag vom November 2009 wurden Steuersenkungen versprochen. Vor allem sollte durch eine Einkommensteuerreform die »kalte Progression« abgebaut werden. Die Steuerschätzung vom Mai 2011 ging von deutlichen Steuermehreinnahmen bis 2015 aus. Gibt es angesichts der Haushaltssituation dennoch keinen Spielraum für Steuersenkungen?

Suggested Citation

  • Philipp Rösler & Rolf Peffekoven, 2011. "Steuerreform: Trotz Aufschwung kein Spielraum für Einkommensteuersenkungen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(15), pages 3-8, August.
  • Handle: RePEc:ces:ifosdt:v:64:y:2011:i:15:p:3-8

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    References listed on IDEAS

    1. Eckhoff, Jörn & Weeber, Joachim, 2000. "Der Euro verändert die Wirtschaftspolitik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 80(1), pages 37-44.
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    More about this item


    Steuerreform; Steuersenkung; Steuerschätzung; Haushaltskonsolidierung; Haushaltsverfahren; Deutschland;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General


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