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Beseitigung von Störfaktoren statt neuer Steueranreize

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  • Johanna Hey

Abstract

Weder der Koalitionsvertrag noch das Gesetz für ein steuerliches Investitionssofortprogramm machen den Steuerstandort Deutschland auf kurze Sicht international wieder konkurrenzfähig. Das an sich richtige Signal der Absenkung der Unternehmensteuerlast kommt ab 2028 spät und zögerlich. Wenn die haushalterischen Restriktionen keine eindeutigen steuerlichen Investitionsanreize zulassen, täte die Koalition gut daran, durch strukturelle Reformen steuerliche Investitionshemmnisse zu beseitigen. Dies betrifft insbesondere den Abbau unnötiger Bürokratie und Compliance-Kosten. Dies wiederum erfordert Reformen des materiellen Steuerrechts.

Suggested Citation

  • Johanna Hey, 2025. "Beseitigung von Störfaktoren statt neuer Steueranreize," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 78(08), pages 09-13, August.
    • Handle: RePEc:ces:ifosdt:v:78:y:2025:i:08:p:09-13
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