IDEAS home Printed from https://ideas.repec.org/a/ces/ifosdt/v53y2000i19p10-25.html
   My bibliography  Save this article

Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland

Author

Listed:
  • Willi Leibfritz
  • Erich Langmantel
  • Wolfgang Meister
  • Barbara Schaden
  • Ulrich Scholten
  • Martin Werding

Abstract

Das im Auftrag des bayerischen Finanzministeriums erstellte Gutachten zeigt, dass die Vorschläge der CDU/CSU zur Steuerreform im Vergleich zum Regierungskonzept zu einem stärkeren Absinken der Grenzsteuerbelastung für Arbeitnehmer führen und somit eine positivere Wirkung auf die Gesamtwirtschaft zur Folge haben werden. Doch selbst nach dem Unionsmodell bleibt die Grenzabgabenbelastung in Deutschland hoch. Darum sollte die Steuerreform von einer Änderung des Sozialsystems und moderaten Tarifabschlüssen flankiert werden.

Suggested Citation

  • Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding, 2000. "Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(19), pages 10-25, July.
    • Handle: RePEc:ces:ifosdt:v:53:y:2000:i:19:p:10-25
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Boss, Alfred, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy (IfW Kiel).

    More about this item

    Keywords

    Steuerreform; Steuerpolitik; Deutschland; Vereinigte Staaten; Niederlande; Neuseeland; Großbritannien;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:53:y:2000:i:19:p:10-25. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.