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Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP

Author

Listed:
  • Johannes Becker
  • Clemens Fuest

Abstract

Das bestehende Steuersystem wird häufig als ein Grund für die anhaltende Investitions- und Wachstumsschwäche in Deutschland angesehen. Daher wird insbesondere von Seiten deutscher Wirtschaftswissenschaftler eine konsumorientierte Umgestaltung des Steuersystems gefordert. Hingegen weisen Kritiker dieser Ansicht darauf hin, dass dies auf Unternehmensebene zu einer Verkleinerung der Bemessungsgrundlage führen würde, die entweder höhere Steuersätze erfordern würde oder hohe Steuerausfälle zur Folge hätte. Prof. Dr. Clemens Fuest und Johannes Becker, Universität zu Köln, untersuchen in diesem Beitrag, wie hoch die Aufkommensverluste wären, wenn Deutschland bei unveränderten Steuertarifen ein konsumbasiertes Steuersystem einführen würde. Sie zeigen, dass der Verlust an Steueraufkommen im Fall einer konsumorientierten Steuerreform in den Jahren 1983 bis 1998 überraschend klein gewesen wäre. Offenbar stehen den Ausfällen, die durch die notwendige Verkleinerung der Bemessungsgrundlage entstehen, beachtliche Einsparungen gegenüber, die aus der Abschaffung von Steuerschlupflöchern und steuerbegünstigten Abschreibungsmöglichkeiten resultieren.

Suggested Citation

  • Johannes Becker & Clemens Fuest, 2005. "Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(03), pages 23-25, February.
    • Handle: RePEc:ces:ifosdt:v:58:y:2005:i:03:p:23-25
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    References listed on IDEAS

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    1. Roger H. Gordon & Joel Slemrod, 1988. "Do We Collect Any Revenue from Taxing Capital Income?," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 89-130, National Bureau of Economic Research, Inc.
    2. Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo.
    3. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition [‘Do domestic firms benefit from direct foreign investment? Evidence from Venezuela’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 17(35), pages 449-495.
    4. Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004. "Do we now collect any revenue from taxing capital income?," Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April.
    5. Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
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    Cited by:

    1. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2005. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke [Revenue, employment and growth effects of the tax reform proposal by Mitschke]," FiFo Reports - FiFo-Berichte 5, University of Cologne, FiFo Institute for Public Economics.

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    More about this item

    Keywords

    Steuersystem; Verbrauchsteuer; Steueraufkommen; Steuerbemessung; Deutschland;
    All these keywords.

    JEL classification:

    • D10 - Microeconomics - - Household Behavior - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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