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Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung

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  • Doina Radulescu
  • Doina Maria Radulescu

Abstract

In letzter Zeit mehren sich die Stimmen, die für eine Reform der Einkommensbesteuerung in Deutschland plädieren. Die Reformvorschläge reichen von der von Kirchhof vorgeschlagenen Einfachsteuer bis zur Einführung einer dualen Einkommensteuer, die vom Sachverständigenrat und von Sinn bevorzugt wird. Einigkeit besteht darin, dass eine umfassende Steuerreform das Wirtschaftswachstum fördern, eine erhöhte Effizienz und Neutralität gewährleisten und angemessene Staatseinnahmen sichern soll. Vor diesem Hintergrund analysiert dieser Artikel die Steuerpolitik der Regierungskoalition während den beiden letzten Legislaturperioden, um festzustellen, ob und inwieweit die seit 1998 bereits durchgeführten Maßnahmen diesen Zielen entsprechen.

Suggested Citation

  • Doina Radulescu & Doina Maria Radulescu, 2005. "Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(17), pages 16-20, September.
  • Handle: RePEc:ces:ifosdt:v:58:y:2005:i:17:p:16-20
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    References listed on IDEAS

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    4. Christoph Spengel & Wolfgang Wiegard, 2004. "Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(03), pages 15-22, October.
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    More about this item

    Keywords

    Einkommensteuer; Steuerreform; Steuersystem; Steuerwettbewerb; Steuertarif; Deutschland;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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