IDEAS home Printed from https://ideas.repec.org/p/zbw/ifwkwp/1205.html
   My bibliography  Save this paper

Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was „kosten“ sie?

Author

Listed:
  • Boss, Alfred
  • Elendner, Thomas

Abstract

Eine Steuerreform in Deutschland wird sowohl von Seiten der Wissenschaft als auch von Parteien vorgeschlagen. Mithilfe einer Fortschreibung der Ergebnisse der Lohnsteuerstatistik 1998 werden die finanziellen Auswirkungen der Einführung alternativer Steuertarife (u.a. der von F. Merz, H. O. Solms und P. Kirchhof vorgeschlagenen Tarife) untersucht. Auch die Konsequenzen für das gesamte Einkommensteueraufkommen werden geschätzt. Es zeigt sich, dass es möglich ist, die Grenzsteuersätze deutlich zu senken, ohne dass das Steueraufkommen wesentlich sinkt; es müssen dann allerdings alle Steuervergünstigungen gestrichen werden.

Suggested Citation

  • Boss, Alfred & Elendner, Thomas, 2004. "Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was „kosten“ sie?," Kiel Working Papers 1205, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1205
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/3227/1/kap1205.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Boss, Alfred, 2004. "Radikale Steuerreform in Deutschland?," Kiel Working Papers 1208, Kiel Institute for the World Economy (IfW Kiel).
    2. Boss, Achim & Boss, Alfred & Boss, Thomas, 2006. "Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?," Kiel Working Papers 1304, Kiel Institute for the World Economy (IfW Kiel).
    3. Boss, Alfred & Rosenschon, Astrid, 2004. "Steuervergünstigungen in Deutschland: eine Aktualisierung," Kiel Working Papers 1220, Kiel Institute for the World Economy (IfW Kiel).
    4. Boss, Alfred, 2007. "Wohin mit den Überschüssen der Bundesagentur für Arbeit?," Kiel Working Papers 1384, Kiel Institute for the World Economy (IfW Kiel).

    More about this item

    Keywords

    Tax reform; tax revenue simulation; wage income tax;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:ifwkwp:1205. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/iwkiede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.