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Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen?

Author

Listed:
  • Jürgen R. Thumann
  • Gerhard Stratthaus
  • Christian Keuschnigg
  • Christine Scheel

Abstract

Bei dem so genannten "Job-Gipfel" hat sich die Bundesregierung mit Spitzenvertretern der Opposition auf Steuererleichterungen für Unternehmen geeinigt. Nach Ansicht von Jürgen R. Thumann, BDI, werden Steuerentlastungen zu mehr Investitionen und Arbeitsplätzen führen, denn "sie sind als Starthilfe für den Wachstumsmotor und für den Standort Deutschland dringend notwendig". Für Gerhard Stratthaus, Finanzminister von Baden-Württemberg, wirken sich Steuersenkungen zwar grundsätzlich positiv auf die private Investitionstätigkeit aus, aber die "Ursachen unserer wirtschaftlichen Schwierigkeiten sind komplexer, sie erfordern mehr als punktuelle Eingriffe. Wir brauchen eine Gesamtbetrachtung, die alle relevanten Faktoren einschließt." Christine Scheel, MdB, Die Grünen, beantwortet die Frage mit einem "Es kommt darauf an!" Und Prof. Dr. Christian Keuschnigg, Universität St. Gallen, stellt in seinem Beitrag seinen Vorschlag für eine grundlegende Unternehmensteuerreform, das System SDES (Schweizerische Duale Einkommensteuer), vor.

Suggested Citation

  • Jürgen R. Thumann & Gerhard Stratthaus & Christian Keuschnigg & Christine Scheel, 2005. "Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(10), pages 03-15, May.
  • Handle: RePEc:ces:ifosdt:v:58:y:2005:i:10:p:03-15
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    References listed on IDEAS

    as
    1. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 41-47, 04.
    2. repec:ces:ifodic:v:3:y:2005:i:1:p:14567534 is not listed on IDEAS
    3. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 41-47, April.
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    More about this item

    Keywords

    Steuerbegünstigung; Unternehmensbesteuerung; Investition; Arbeitsplatz; Standort; Wettbewerb; Deutschland;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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