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Earlier or later in CGE-models: The case of a tax reform proposal

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  • Honerkamp, Josef
  • Moog, Stefan
  • Raffelhüschen, Bernd

Abstract

The German Income Tax Reform 2000 was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001a dispute arose, centering around the question, whether or not the later stages of the German Income Tax Reform should be brought forward as a means of stimulating the stuttering engine of the German economy. Abstracting from the seemingly Keynesian viewpoint, we analyze the individual and social welfare effects in order to find the answer of what to do. The paper presents the welfare analysis of the early German Income Tax Reform within a simplified CGE model of the Auerbach–Kotlikoff type.

Suggested Citation

  • Honerkamp, Josef & Moog, Stefan & Raffelhüschen, Bernd, 2002. "Earlier or later in CGE-models: The case of a tax reform proposal," Discussion Papers 102, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
  • Handle: RePEc:zbw:alufin:102
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    References listed on IDEAS

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    1. Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165.
    2. Gali, Jordi, 1996. "Unemployment in dynamic general equilibrium economies," European Economic Review, Elsevier, vol. 40(3-5), pages 839-845, April.
    3. Georg Hirte, 2002. "Welfare and Macroeconomic Effects of the German Pension Acts of 1992 and 1999: A Dynamic CGE Study," German Economic Review, Verein für Socialpolitik, vol. 3(1), pages 81-106, February.
    4. Fehr, H. & Wiegard, W., 1998. "The Incidence of an Extended ACE Corporation Tax," Papers 16/98, Norwegian School of Economics and Business Administration-.
    5. Raffeslhischen, B. & Steigum, E.Jr., 1994. "Deficit Spillovers, Labor Suply and Intergenerational Welfare," Papers 11-94, Norwegian School of Economics and Business Administration-.
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