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Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen

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  • Volker Börstinghaus
  • Andrea Weinalt

Abstract

This paper outlines the tax reliefs and the investment incentives for partnerships that can be expected from the current tax reform in Germany. We therefore compare the enacted law with concepts that have been submitted by the so‐called “Bruehler Commission”. After a brief description of the different alternatives our analysis continues with the calculation and evaluation of average and marginal tax rates for selected income groups. As a result it is argued that the alternative proposals lead to unequally distributed tax reliefs between different income groups and generate weaker investment incentives. Thus we support the enacted law.

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  • Volker Börstinghaus & Andrea Weinalt, 2002. "Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 3(1), pages 105-116, February.
  • Handle: RePEc:bla:perwir:v:3:y:2002:i:1:p:105-116
    DOI: 10.1111/1468-2516.00077
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    References listed on IDEAS

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    1. Peffekoven, Rolf, 2000. "Steuerreform 2000 - Nach wie vor: konzeptionelle Unterschiede bei den Plänen für eine Steuerreform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 80(2), pages 80-83.
    2. Peffekoven, Rolf, 1999. "Reform der Unternehmensbesteuerung - Wie sollte die Unternehmensteuer reformiert werden?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 79(6), pages 339-340.
    3. Frank Hettich & Carsten Schmidt, 2001. "Die deutsche Steuerbelastung im internationalen Vergleich: Warum Deutschland (k)eine Steuerreform braucht," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 2(1), pages 45-60, February.
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