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Steuerstrukturreform trotz leerer Kassen?!

Author

Listed:
  • Nina Hetzer
  • Andreas Peichl

Abstract

In Deutschland wird eine umfassende Steuerstrukturreform bereits seit Jahren kontrovers diskutiert. Mit dem Eintritt der FDP in die Regierungsverantwortung erhält diese Debatte derzeit besondere Aktualität. Nina Hetzer und Andreas Peichl, Institut zur Zukunft der Arbeit (IZA) Bonn, argumentieren in ihrem Beitrag, dass trotz oder gerade wegen leerer öffentlicher Kassen eine Steuerstrukturreform längst überfällig ist. Sie muss den Staat nicht zwangsläufig Steueraufkommen kosten und kann dennoch einen positiven Beitrag zu mehr Wachstum leisten, wenn gezielt von wachstumsschädlichen zu wachstumsfreundlichen Steuern umgeschichtet und statt auf direkte Besteuerung verstärkt auf indirekte Besteuerung gesetzt wird. Ein solches Steuersystem führt zu mehr Wachstum und Beschäftigung und somit langfristig auch zu höheren Steuereinnahmen, die dann wiederum einen Beitrag zur längst überfälligen Haushaltskonsolidierung leisten.

Suggested Citation

  • Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
    • Handle: RePEc:ces:ifosdt:v:63:y:2010:i:01:p:28-35
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    More about this item

    Keywords

    Steuersystem; Steuerreform; Steueraufkommen; Staat; Deutschland;
    All these keywords.

    JEL classification:

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

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