Kiel Working Papers, Kiel Institute for World Economics
No 1208:
Radikale Steuerreform in Deutschland?
Alfred Boss
Abstract: Despite several income tax rate reductions in Germany, tax
reform measures are proposed by several parties and by specific research
groups. The intention is to lower marginal income tax rates substantially
and at the same time to reduce or even to abolish tax expenditures. The
major proposals are discussed and evaluated by means of efficiency
criteria. Realizing e.g. the proposal of the German Council of Economic
Advisors would increase efficiency significantly. However, due to the
resistance by different interest groups radical reform measures are not
probable.
Keywords: Einkommensteuerreform, duale Einkommensteuer, Cash-Flow-Steuern, zinsbereinigte Einkommensteuer; (follow links to similar papers)
JEL-Codes: H24,; H25; (follow links to similar papers)
33 pages, April 2004
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