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Steuerreform: notwendige Anpassungen vorgenommen, der große Wurf blieb aus

Listed author(s):
  • Stefan Bach

Dieser Beitrag gibt einen Überblick zu den steuerpolitischen Herausforderungen im Vorfeld und im Umfeld der Agenda 2010. Dazu werden zunächst wesentliche Entwicklungstrends des Steuer- und Abgabensystems herausgearbeitet (Kapitel 2). Anschließend beschreibt Kapitel 3 den permanenten Steuerreformprozess der letzten Jahrzehnte vor dem Hintergrund der sich ändernden steuerpolitischen Leitbilder. Intensiv werden die rot-grünen Steuerreformen sowie die jüngste Reform der Unternehmens- und Kapitaleinkommensbesteuerung diskutiert.

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

Volume (Year): 77 (2008)
Issue (Month): 1 ()
Pages: 65-89

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Handle: RePEc:diw:diwvjh:77-1-6
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  1. Martin Junkernheinrich, 2003. "Reform des Gemeindefinanzausgleichs: Mission Impossible?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 423-443.
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