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Konjunkturelle Auswirkungen des Vorziehens der Steuerreform

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Listed:
  • Tobias Seidel
  • Frank Westermann

Abstract

Am 19. Dezember 2003 wurde im Vermittlungsausschuss ein teilweises Vorziehen der dritten Stufe der Steuerreform von 2005 auf 2004 und damit eine Entlastung der Steuerzahler von 9 Mrd. € beschlossen. In diesem Beitrag zeigen Tobias Seidel und Dr. Frank Westermann, Universität München, welche Auswirkungen diese Steuersenkung auf das Bruttoinlandsprodukt haben bzw. um welchen Betrag sich das Sozialprodukt in den folgenden Jahren erhöhen wird: Während in den ersten Jahren die Steuersenkung positive Effekte auf das Wachstum des Sozialprodukts in der Höhe von 0,2 bis 0.5% hat, überwiegen mittelfristig die negativen Effekte der Gegenfinanzierung. Ab 2006 wirken die im Dezember beschlossenen Maßnahmen kontraktiv.

Suggested Citation

  • Tobias Seidel & Frank Westermann, 2004. "Konjunkturelle Auswirkungen des Vorziehens der Steuerreform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(01), pages 25-30, January.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:01:p:25-30
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    References listed on IDEAS

    as
    1. Willi Leibfritz & Rolf Horst Dumke & Albert Müller & Wolfgang Ochel & Michael Reutter & Frank Westermann, 2001. "Fiscal Policy and the European Stability and Growth Pact: Between macroeconomic necessities and economic- and fiscal-policy requirements," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 5.
    2. Olivier Blanchard & Roberto Perotti, 2002. "An Empirical Characterization of the Dynamic Effects of Changes in Government Spending and Taxes on Output," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 117(4), pages 1329-1368.
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    More about this item

    Keywords

    Steuerreform; Steuerplanung; Konjunktur; Deutschland;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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