Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?
Tax expenditures are granted for a variety of purposes in Germany. They were significantly reduced in December 2003. After the general election in 2005, additional reductions of the tax expenditures were decided upon; however, new measures were introduced, too. The paper presents data on the extent and the structure of the tax expenditures in the period 2003 to 2006 as well as in the period 2007 to 2010. Given the present state of legislation, tax expenditures will go down significantly until 2010.
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- Alfred Boss & Astrid Rosenschon, 2006. "Subventionen in Deutschland: Eine Bestandsaufnahme," Kiel Working Papers 1267, Kiel Institute for the World Economy.
- Boss, Alfred, 2006. "Zur geplanten Reform der Unternehmens- und Kapitaleinkommensbesteuerung," Open Access Publications from Kiel Institute for the World Economy 3894, Kiel Institute for the World Economy (IfW).
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