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Die Outputeffekte von Steuerreformen in OECD Ländern

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  • Misch, Florian

Abstract

Während Befürworter argumentieren, dass Steuersenkungen zu mehr Wachstum und Beschäftigung und somit - trotz niedrigerer Steuersätze - zu höheren Steuereinnahmen führen, verweisen Gegner auf die angespannte Haushaltssituation. Um verschiedene Pläne für Steuerreformen besser evaluieren zu können, fasst dieser Artikel die Ergebnisse von wissenschaftlichen Studien zu den kurz- und langfristigen Outputeffekten von Steuerreformen zusammen.

Suggested Citation

  • Misch, Florian, 2010. "Die Outputeffekte von Steuerreformen in OECD Ländern," ZEW Wachstums- und Konjunkturanalysen, ZEW - Leibniz Centre for European Economic Research, vol. 13(1), pages 10-11.
  • Handle: RePEc:zbw:zewwka:126014
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    References listed on IDEAS

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    1. Christina D. Romer & David H. Romer, 2010. "The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks," American Economic Review, American Economic Association, vol. 100(3), pages 763-801, June.
    2. Jens Matthias Arnold, 2008. "Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries," OECD Economics Department Working Papers 643, OECD Publishing.
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