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Steuerreform: Trotz Aufschwung kein Spielraum für Einkommensteuersenkungen?

Author

Listed:
  • Philipp Rösler
  • Rolf Peffekoven

Abstract

Im Koalitionsvertrag vom November 2009 wurden Steuersenkungen versprochen. Vor allem sollte durch eine Einkommensteuerreform die »kalte Progression« abgebaut werden. Die Steuerschätzung vom Mai 2011 ging von deutlichen Steuermehreinnahmen bis 2015 aus. Gibt es angesichts der Haushaltssituation dennoch keinen Spielraum für Steuersenkungen?

Suggested Citation

  • Philipp Rösler & Rolf Peffekoven, 2011. "Steuerreform: Trotz Aufschwung kein Spielraum für Einkommensteuersenkungen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(15), pages 3-8, August.
    • Handle: RePEc:ces:ifosdt:v:64:y:2011:i:15:p:3-8
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    File URL: https://www.ifo.de/DocDL/ifosd_2011_15_1.pdf
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    More about this item

    Keywords

    Steuerreform; Steuersenkung; Steuerschätzung; Haushaltskonsolidierung; Haushaltsverfahren; Deutschland;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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