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Steuerreform in Deutschland

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  • Stefan Bach

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  • Stefan Bach, 1997. "Steuerreform in Deutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 291-316.
    • Handle: RePEc:diw:diwvjh:66-40-1
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    1. Sinn, Hans-Werner, 1997. "Germany in tax competition [Deutschland im steuerwettbewerb]," Munich Reprints in Economics 19852, University of Munich, Department of Economics.
    2. Bach, Stefan, 1992. "Cash-flow-Steuern: Ein Weg zu einem konsumorientierten Steuersystem," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 72(6), pages 325-332.
    3. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, Enero-Abr.
    4. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
    5. Bach, Stefan, 1994. "Warum sind alte Steuern gute Steuern? Canard'sche Steuerregel und neue Theorieansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 74(3), pages 151-156.
    6. Hansmeyer, Karl-Heinrich & Zimmermann, Horst, 1991. "Bewegliche Einkommensbesteuerung durch die Gemeinden," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 71(12), pages 639-644.
    7. Sinn Hans-Werner, 1997. "Deutschland im Steuerwettbewerb / Germany in Tax Competition," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 216(6), pages 672-692, December.
    8. Spermann, Alexander, 1996. "Das "Einstiegsgeld" für Langzeitarbeitslose," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(5), pages 240-246.
    9. Bach, Stefan, 1997. "Institutionelle Beschränkungen der Finanzpolitik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 77(6), pages 360-368.
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    Cited by:

    1. Christhart Bork & Klaus Müller, 1998. "Verbreiterte Bemessungsgrundlage und Tarifsenkungspotential im deutschen Einkommensteuerrecht," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 67(3), pages 189-208.
    2. Susanne Dröge & Harald Trabold & Frank Biermann & Frédéric Böhm & Rainer Brohm, 2003. "National Climate Change Policy: Are the New German Energy Policy Initiatives in Conflict with WTO Law?," Discussion Papers of DIW Berlin 374, DIW Berlin, German Institute for Economic Research.
    3. Dr. Ulrike Lehr & Anke Mönnig & Dr. Marc Ingo Wolter & Dr. Christian Lutz & Dr. Wolfgang Schade & Dr. Michael Krail, 2011. "Die Modelle ASTRA und PANTA RHEI zur Abschätzung gesamtwirtschaftlicher Wirkungen umweltpolitischer Instrumente - ein Vergleich," GWS Discussion Paper Series 11-4, GWS - Institute of Economic Structures Research.
    4. Anger, Niels & Böhringer, Christoph & Löschel, Andreas, 2010. "Paying the piper and calling the tune?: A meta-regression analysis of the double-dividend hypothesis," Ecological Economics, Elsevier, vol. 69(7), pages 1495-1502, May.
    5. Christoph Böhringer & Robert Schwager, 2003. "Die Ökologische Steuerreform in Deutschland – ein umweltpolitisches Feigenblatt," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(2), pages 211-222, May.
    6. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
    7. Martin Distelkamp & Prof. Dr. Bernd Meyer & Marc Ingo Wolter, 2005. "Gesundheitsprämie versus Bürgerversicherung – Beschäftigungseffekte der Finanzierungsreform im Gesundheitswesen," GWS Discussion Paper Series 05-2, GWS - Institute of Economic Structures Research.
    8. Margit Schratzenstaller, 2003. "Dualisierung von Einkommensteuersystemen: Stand und Perspektiven im internationalen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(4), pages 535-550.
    9. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    10. Ekins, Paul & Pollitt, Hector & Barton, Jennifer & Blobel, Daniel, 2011. "The implications for households of environmental tax reform (ETR) in Europe," Ecological Economics, Elsevier, vol. 70(12), pages 2472-2485.
    11. Christoph Böhringer & Klaus Conrad & Andreas Löschel, 2003. "Carbon Taxes and Joint Implementation. An Applied General Equilibrium Analysis for Germany and India," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 24(1), pages 49-76, January.
    12. Anger, Niels & Böhringer, Christoph & Lange, Andreas, 2006. "Differentiation of Green Taxes: A Political-Economy Analysis for Germany," ZEW Discussion Papers 06-003, ZEW - Leibniz Centre for European Economic Research.
    13. Bartelmus, Peter & Albert, Jörg & Tschochohei, Heinrich, 2003. "Wie teuer ist (uns) die Umwelt? Zur umweltökonomischen Gesamtrechnung in Deutschland," Wuppertal Papers 128, Wuppertal Institute for Climate, Environment and Energy.
    14. Lewe, Stefan, 2003. "Wachstumseffiziente Unternehmensbesteuerung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 20042, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    15. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.

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