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Tax Policy Options for a United Germany

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  • International Monetary Fund

Abstract

A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax reform in the GDR are developed in two scenarios, contrasting the approach of taking over the FRG tax system (adoption scenario) and an autonomous tax reform in the GDR (reform scenario). Both scenarios recommend a flexible adjustment approach which anticipates the medium-term development of the German tax system pursuant to domestic reform requirements, international tax harmonization and fiscal federalism.

Suggested Citation

  • International Monetary Fund, 1990. "Tax Policy Options for a United Germany," IMF Working Papers 1990/089, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1990/089
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    Cited by:

    1. Franz, Wolfgang, 1991. "Im Jahr danach: Bestandsaufnahme und Analyse der Arbeitsmarktentwicklung in Ostdeutschland," Discussion Papers, Series II 159, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    2. George A. Akerlof & Andrew K. Rose & Janet L. Yellen & Helga Hessenius, 1991. "East Germany in from the Cold: The Economic Aftermath of Currency Union," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 22(1), pages 1-106.

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