Kiel Working Papers, Kiel Institute for World Economics
No 1301:
Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?
Alfred Boss
Abstract: Tax expenditures are granted for a variety of purposes in
Germany. They were significantly reduced in December 2003. After the
general election in 2005, additional reductions of the tax expenditures
were decided upon; however, new measures were introduced, too. The paper
presents data on the extent and the structure of the tax expenditures in
the period 2003 to 2006 as well as in the period 2007 to 2010. Given the
present state of legislation, tax expenditures will go down significantly
until 2010.
Keywords: Steuervergünstigungen, Subventionsabbau; (follow links to similar papers)
JEL-Codes: H24,; H25; (follow links to similar papers)
16 pages, October 2006
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