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Steuerreform: notwendige Anpassungen vorgenommen, der große Wurf blieb aus

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  • Stefan Bach

Abstract

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.

Suggested Citation

  • Stefan Bach, 2008. "Steuerreform: notwendige Anpassungen vorgenommen, der große Wurf blieb aus," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 77(1), pages 65-89.
    • Handle: RePEc:diw:diwvjh:77-1-6
    DOI: 10.3790/vjh.77.1.65
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    References listed on IDEAS

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    1. Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011. "Gender-Based Taxation and the Division of Family Chores," American Economic Journal: Economic Policy, American Economic Association, vol. 3(2), pages 1-40, May.
    2. 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.
    3. 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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    1. Werner Eichhorst & Klaus F. Zimmermann, 2008. "Die Agenda 2010 als Teil der rot-grünen Regierungspolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 77(1), pages 8-19.

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