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Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich

Listed author(s):
  • Doina Maria Radulescu
  • Michael Stimmelmayr

The past years have seen several tax reform proposals being put forward in Germany. The most prominent ones count the Business Tax Reform 2008 (BTR 2008), the Dual Income Tax (DIT) proposal advanced by the German Council of Economic Advisors and Kirchhof's flat tax. We analyze, compare and quantify the effects of these reform proposals by applying ifoMOD, a dynamic computable general equilibrium (CGE) model. ifoMOD was in particular developed to simulate the effects of capital income tax reforms for the German economy. The simulation results show that both the DIT and the flat tax have a positive stimulus for economic growth while the BTR 2008 slightly impedes growth. Regarding the welfare effects of the reforms, the DIT is the only reform proposal which achieves positive results. The BTR 2008 impedes in particular the investment activity of corporate firms since these are effectively subject to double taxation following the introduction of a withholding tax on dividends and capital gains. Nevertheless, this reform proposal is the only one which generates a financing surplus in the long run. In den letzten Jahren wurde eine Vielzahl an Steuerreformvorschlägen in Deutschland unterbreitet. Zu den aktuellen gehören neben der Unternehmensteuerreform 2008 (UntSt-Reform), die Duale Einkommensteuer des Sachverständigenrates (DIT) und die Kirchhof'sche Einheitssteuer. Dieser Aufsatz quantifiziert und vergleicht die gesamtwirtschaftlichen Auswirkungen dieser Steuerreformvorschläge mithilfe des eigens für Deutschland entwickelten dynamischen, allgemeinen Gleichgewichtsmodells ifoMod. Wie die Ergebnisse zeigen, bewirken die DIT und die Einheitssteuer einen positiven Impuls auf das Wirtschaftswachstum, während sich die UntSt-Reform als leichte Wachstumsbremse herausstellt. Im Hinblick auf die Wohlfahrtsaspekte der Reformen erzielt lediglich die DIT positive Resultate. Die UntSt-Reform hemmt insbesondere die Investitionstätigkeit der Kapitalgesellschaften, da diese Unternehmen mit Einführung der Abgeltungssteuer auf Dividenden und Wertzuwächse einer Doppelbesteuerung unterliegen. Dennoch generiert diese als einzige Reform einen langfristigen Finanzierungsüberschuss.

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Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

Volume (Year): 76 (2007)
Issue (Month): 2 ()
Pages: 98-116

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Handle: RePEc:diw:diwvjh:76-2-8
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  1. Robert Fenge & Silke Uebelmesser & Martin Werding, 2002. "Second-best Properties of Implicit Social Security Taxes: Theory and Empirical Evidence," CESifo Working Paper Series 743, CESifo Group Munich.
  2. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters,in: Tax Policy and the Economy, Volume 5, pages 25-54 National Bureau of Economic Research, Inc.
  3. Cummins, Jason G. & Hassett, Kevin A. & Hubbard, R. Glenn, 1996. "Tax reforms and investment: A cross-country comparison," Journal of Public Economics, Elsevier, vol. 62(1-2), pages 237-273, October.
  4. Gordon, Roger H. & Lee, Young, 2001. "Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data," Journal of Public Economics, Elsevier, vol. 82(2), pages 195-224, November.
  5. Bradford, David F., 1981. "The incidence and allocation effects of a tax on corporate distributions," Journal of Public Economics, Elsevier, vol. 15(1), pages 1-22, February.
  6. 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.
  7. Stimmelmayr, Michael, 2007. "Fundamental Capital Income Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 23, number urn:isbn:9783161492617.
  8. Stefan Bach & Peter Haan & Hans-Joachim Rudolph & Viktor Steiner, 2004. "Reformkonzepte zur Einkommens- und Ertragsbesteuerung: erhebliche Aufkommens- und Verteilungswirkungen, aber relativ geringe Effekte auf das Arbeitsangebot," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 71(16), pages 185-204.
  9. Sorensen, Peter Birch, 1995. "Changing Views of the Corporate Income Tax," National Tax Journal, National Tax Association, vol. 48(2), pages 279-94, June.
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