Kiel Working Papers, Kiel Institute for World Economics
No 1205:
Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was kosten sie?
Alfred Boss and Thomas Elendner
Abstract: Tax reform in Germany is proposed by political parties as
well as by specific research groups. The gross wage income distributions
for different groups of taxpayers are used to find out the consequences of
introducing alternative rules of taxation for the wage income tax revenues.
The results are supplemented to gain an impression of the overall
consequences of a tax reform for the public sector’s budget. It turns out
that fundamental tax reform is possible without reducing overall tax
revenues if all the tax expenditures are abolished.
Keywords: Tax reform, tax revenue simulation, wage income tax elasticity, tax expenditures; (follow links to similar papers)
JEL-Codes: H24; (follow links to similar papers)
33 pages, March 2004
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