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Grundlegende Reform der Einkommensbesteuerung: inwieweit kann die Bemessungsgrundlage verbreitert und das Steuerrecht vereinfacht werden?

  • Stefan Bach

Gegenwärtig wird intensiv über das Steuerreformkonzept von Paul Kirchhof diskutiert. Analysen auf Grundlage von fortgeschriebenen Einzeldaten der Einkommensteuerstatistik zeigen, dass die Abschaffung der wesentlichen Steuervergünstigungen und Abzugsbeträge nicht ausreicht, die mit einer Senkung des Spitzensteuersatzes auf 25 % verbundenen Einnahmeausfälle auszugleichen. Zudem wird die Bedeutung der Steuervereinfachung in der öffentlichen Diskussion überschätzt. Ein deutlich vereinfachtes Steuersystem ist nicht notwendigerweise effizient und auch nicht gerecht. Hier muss die Politik vernünftige Kompromisse suchen.

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Article provided by DIW Berlin, German Institute for Economic Research in its journal Wochenbericht.

Volume (Year): 72 (2005)
Issue (Month): 36 ()
Pages: 523-527

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Handle: RePEc:diw:diwwob:72-36-2
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