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Zur Unternehmenssteuerreform in den USA

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  • Fiedler, Salomon

Abstract

Der von den Republikanern vorgelegte Plan enthält einige Ansätze, die das Wirtschaftswachstum in den Vereinigten Staaten prinzipiell positiv beeinflussen sollten. Allerdings lauern Fallstricke im Detail, so dass bei der Umsetzung Sorgfalt geboten ist, um Verzerrungen im Wirtschaftsgefüge zu vermeiden. Die Hoffnung einiger Befürworter des Steuerplans, durch ihn das Außenhandelsdefizit der Vereinigten Staaten reduzieren zu können, dürfte sich nicht erfüllen. Im Gegenteil: da die Investitionsanreize einen Kapitalzufluss auslösen dürften, wird die Leistungsbilanz in der Anpassungsphase wohl noch stärker ins Minus rutschen.

Suggested Citation

  • Fiedler, Salomon, 2017. "Zur Unternehmenssteuerreform in den USA," Kiel Insight 2017.4, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwbox:20174
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    File URL: https://www.econstor.eu/bitstream/10419/201141/1/ifw-box-2017-04.pdf
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    1. Johannes Becker & Joachim Englisch, 2017. "Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU [The Radical Tax Plans of the US Republicans and the Consequences for the EU]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(2), pages 103-110, February.
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    Cited by:

    1. Boysen-Hogrefe, Jens & Fiedler, Salomon & Gern, Klaus-Jürgen & Groll, Dominik & Hauber, Philipp & Jannsen, Nils & Kooths, Stefan & Plödt, Martin & Potjagailo, Galina & Stolzenburg, Ulrich, 2017. "Mittelfristprojektion für Deutschland im Frühjahr 2017 - Gesamtwirtschaftliche Überauslastung nimmt zu," Kieler Konjunkturberichte 30, Kiel Institute for the World Economy (IfW Kiel).
    2. Gern, Klaus-Jürgen & Hauber, Philipp & Kooths, Stefan & Stolzenburg, Ulrich, 2017. "Weltkonjunktur im Sommer 2017 - Weltkonjunktur im Aufwind [World Economy Summer 2017 - Sustained acceleration of the world economy]," Kieler Konjunkturberichte 31, Kiel Institute for the World Economy (IfW Kiel).

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