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Einkommensteuer, Konsumsteuer und die ausgelassenen Chancen der Einkommenserzielung

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  • Krause-Junk, Gerold
  • Müller, Regina

Abstract

In der Diskussion um eine Reform der Einkommensbesteuerung hat das ifo Institut jüngst in einem Gutachten eine Besteuerung der Zinseinkünfte in Frage gestellt, da dies einer Bestrafung der Zukunftsvorsorge gleichkomme und die Kapitalbildung diskriminiere. Professor Gerold Krause-Junk und Regina Müller setzen sich mit den steuerpolitischen Konsequenzen einer Abkehr von der Zinsbesteuerung auseinander.

Suggested Citation

  • Krause-Junk, Gerold & Müller, Regina, 1999. "Einkommensteuer, Konsumsteuer und die ausgelassenen Chancen der Einkommenserzielung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 79(9), pages 545-547.
    • Handle: RePEc:zbw:wirtdi:42058
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