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Steuer- und Ausgabenpolitik in Deutschland

  • Alfred Boss
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    Der Kurs der Finanzpolitik in Deutschland hat sich im Verlauf des Jahres 1999 geändert. Ausgabenkürzungen wurden durchgesetzt, deutliche Steuersenkungen sind geplant. Die Finanzpolitik fördert das Wachstum der Wirtschaft. Allerdings sind die Steuersenkungen bei weitem nicht so groß wie oft behauptet; der Plan zur Reform der Unternehmensbesteuerung enthält etliche Mängel. The stance of fiscal policy in Germany changed in the course of 1999. Government expenditures were cut, significant tax reductions are intended. Fiscal policy fosters the growth of the economy. However, the tax cuts are by far not as large as is often argued; the plan to reform profit taxation includes several disadvantageous elements.

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    File URL: https://www.ifw-members.ifw-kiel.de/publications/steuer-und-ausgabenpolitik-in-deutschland/kap975.pdf
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    Paper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 975.

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    Length: 43 pages
    Date of creation: Apr 2000
    Date of revision:
    Handle: RePEc:kie:kieliw:975
    Contact details of provider: Postal: Kiellinie 66, D-24105 Kiel
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    Web page: http://www.ifw-kiel.de
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    1. Sijbren Cnossen, 1999. "Taxing Capital Income in the Nordic Countries: A Model for the European Union?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 18-50, March.
    2. Alfred Boss, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy.
    3. Boss, Alfred & Gerling, Katja & Gottschalk, Jan & Kamps, Christophe & Meier, Carsten-Patrick & Scheide, Joachim & Schmidt, Rainer & Strauß, Hubert, 1999. "Aufschwung mit geringer Dynamik," Open Access Publications from Kiel Institute for the World Economy 2347, Kiel Institute for the World Economy (IfW).
    4. Kristina vanDeuverden, 2000. "Zu den Anreizwirkungen der Unternehmenssteuerreform," Wirtschaft im Wandel, Halle Institute for Economic Research, vol. 6(4), pages 83-90.
    5. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
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