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Die deutsche Steuerbelastung im internationalen Vergleich

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  • Hettich, Frank
  • Schmidt, Carsten

Abstract

In Deutschland steht wieder einmal eine große Steuerreform an. Zum Jahresbeginn 2001 soll das Steuersenkungsgesetz in Kraft treten, in dessen Zentrum grundlegende Änderungen bei der Einkommens- und Unternehmensbesteuerung stehen. Diese Steuerreform ist oft mit einer im internationalen Vergleich zu hohen Steuerbelastung der deutschen Wirtschaft begründet worden. Beispielsweise seien laut Bundesvereinigung der Deutschen Arbeitgeberverbände (BDA) die Körperschafts- und Einkommensteuersätze im internationalen Vergleich viel zu hoch und machten unternehmerisches Engagement unattraktiv.

Suggested Citation

  • Hettich, Frank & Schmidt, Carsten, 2000. "Die deutsche Steuerbelastung im internationalen Vergleich," CoFE Discussion Papers 00/17, University of Konstanz, Center of Finance and Econometrics (CoFE).
    • Handle: RePEc:zbw:cofedp:0017
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