Kiel Working Papers, Kiel Institute for World Economics
No 1398:
Steuervergünstigungen in Deutschland: eine Aktualisierung
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 2008 as well as in the period 2009 to 2012. Given the
present state of legislation, tax expenditures will go down significantly
until 2012.
Keywords: Steuervergünstigungen, Subventionsabbau; (follow links to similar papers)
JEL-Codes: H24,; H25; (follow links to similar papers)
13 pages, February 2008
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