Kiel Working Papers, Kiel Institute for World Economics
No 1220:
Steuervergünstigungen in Deutschland: Eine Aktualisierung
Alfred Boss and Astrid Rosenschon
Abstract: Tax expenditures are granted for a variety of purposes in
Germany. They will be reduced by measures decided upon in December 2003.
The paper addresses the problems arising when tax expenditures are to be
defined and measured. The extent and the structure of the tax expenditures
in the period 2004–2008 are estimated. Given the present state of
legislation, tax expenditures will go down significantly until 2008.
Keywords: Steuervergünstigungen, Subventionsabbau; (follow links to similar papers)
JEL-Codes: H24,; H25; (follow links to similar papers)
33 pages, August 2004
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