IDEAS home Printed from https://ideas.repec.org/a/diw/diwvjh/66-40-1.html
   My bibliography  Save this article

Steuerreform in Deutschland

Author

Listed:
  • Stefan Bach

Abstract

No abstract is available for this item.

Suggested Citation

  • Stefan Bach, 1997. "Steuerreform in Deutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 291-316.
    • Handle: RePEc:diw:diwvjh:66-40-1
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10419/141185
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bach, Stefan, 1992. "Cash-flow-Steuern: Ein Weg zu einem konsumorientierten Steuersystem," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 72(6), pages 325-332.
    2. Sinn Hans-Werner, 1997. "Deutschland im Steuerwettbewerb / Germany in Tax Competition," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 216(6), pages 672-692, December.
    3. Sinn, Hans-Werner, 1997. "Germany in tax competition [Deutschland im steuerwettbewerb]," Munich Reprints in Economics 19852, University of Munich, Department of Economics.
    4. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, October.
    5. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
    6. Bach, Stefan, 1994. "Warum sind alte Steuern gute Steuern? Canard'sche Steuerregel und neue Theorieansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 74(3), pages 151-156.
    7. Hansmeyer, Karl-Heinrich & Zimmermann, Horst, 1991. "Bewegliche Einkommensbesteuerung durch die Gemeinden," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 71(12), pages 639-644.
    8. Spermann, Alexander, 1996. "Das "Einstiegsgeld" für Langzeitarbeitslose," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(5), pages 240-246.
    9. Bach, Stefan, 1997. "Institutionelle Beschränkungen der Finanzpolitik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 77(6), pages 360-368.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Christhart Bork & Klaus Müller, 1998. "Verbreiterte Bemessungsgrundlage und Tarifsenkungspotential im deutschen Einkommensteuerrecht," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 67(3), pages 189-208.
    2. Susanne Dröge & Harald Trabold & Frank Biermann & Frédéric Böhm & Rainer Brohm, 2003. "National Climate Change Policy: Are the New German Energy Policy Initiatives in Conflict with WTO Law?," Discussion Papers of DIW Berlin 374, DIW Berlin, German Institute for Economic Research.
    3. Dr. Ulrike Lehr & Anke Mönnig & Dr. Marc Ingo Wolter & Dr. Christian Lutz & Dr. Wolfgang Schade & Dr. Michael Krail, 2011. "Die Modelle ASTRA und PANTA RHEI zur Abschätzung gesamtwirtschaftlicher Wirkungen umweltpolitischer Instrumente - ein Vergleich," GWS Discussion Paper Series 11-4, GWS - Institute of Economic Structures Research.
    4. Anger, Niels & Böhringer, Christoph & Löschel, Andreas, 2010. "Paying the piper and calling the tune?: A meta-regression analysis of the double-dividend hypothesis," Ecological Economics, Elsevier, vol. 69(7), pages 1495-1502, May.
    5. Christoph Böhringer & Robert Schwager, 2003. "Die Ökologische Steuerreform in Deutschland – ein umweltpolitisches Feigenblatt," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(2), pages 211-222, May.
    6. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
    7. Martin Distelkamp & Prof. Dr. Bernd Meyer & Marc Ingo Wolter, 2005. "Gesundheitsprämie versus Bürgerversicherung – Beschäftigungseffekte der Finanzierungsreform im Gesundheitswesen," GWS Discussion Paper Series 05-2, GWS - Institute of Economic Structures Research.
    8. Margit Schratzenstaller, 2003. "Dualisierung von Einkommensteuersystemen: Stand und Perspektiven im internationalen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(4), pages 535-550.
    9. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    10. Ekins, Paul & Pollitt, Hector & Barton, Jennifer & Blobel, Daniel, 2011. "The implications for households of environmental tax reform (ETR) in Europe," Ecological Economics, Elsevier, vol. 70(12), pages 2472-2485.
    11. Christoph Böhringer & Klaus Conrad & Andreas Löschel, 2003. "Carbon Taxes and Joint Implementation. An Applied General Equilibrium Analysis for Germany and India," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 24(1), pages 49-76, January.
    12. Anger, Niels & Böhringer, Christoph & Lange, Andreas, 2006. "Differentiation of Green Taxes: A Political-Economy Analysis for Germany," ZEW Discussion Papers 06-003, ZEW - Leibniz Centre for European Economic Research.
    13. Bartelmus, Peter & Albert, Jörg & Tschochohei, Heinrich, 2003. "Wie teuer ist (uns) die Umwelt? Zur umweltökonomischen Gesamtrechnung in Deutschland," Wuppertal Papers 128, Wuppertal Institute for Climate, Environment and Energy.
    14. Lewe, Stefan, 2003. "Wachstumseffiziente Unternehmensbesteuerung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 20042, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    15. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sinn, Hans-Werner, 1999. "Inflation and Welfare: Comment on Robert Lucas," CEPR Discussion Papers 2111, C.E.P.R. Discussion Papers.
    2. Boss, Alfred, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy (IfW Kiel).
    3. Bach, Stefan & Bartholmai, Bernd, 2002. "Perspektiven der Vermögensbesteuerung in Deutschland," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 82, number 82, March.
    4. Angela Mans, 1996. "Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 65(3), pages 331-353.
    5. Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2006. "Federal tax autonomy and the limits of cooperation," Journal of Urban Economics, Elsevier, vol. 59(2), pages 317-329, March.
    6. Dwight Lee, 1985. "Reverse revenue sharing: A modest proposal," Public Choice, Springer, vol. 45(3), pages 279-289, January.
    7. Bryan Caplan & Edward Stringham, 2005. "Mises, bastiat, public opinion, and public choice," Review of Political Economy, Taylor & Francis Journals, vol. 17(1), pages 79-105.
    8. Francisco de Castro, 2006. "The macroeconomic effects of fiscal policy in Spain," Applied Economics, Taylor & Francis Journals, vol. 38(8), pages 913-924.
    9. Cao, Chunfang & Li, Xiaoyang & Xia, Changyuan, 2021. "The complicit role of local government authorities in corporate bribery: Evidence from a tax collection reform in China," China Economic Review, Elsevier, vol. 65(C).
    10. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
    11. Georg Vanberg & Michael Brooks, 1996. "Reviews," Constitutional Political Economy, Springer, vol. 7(1), pages 63-71, March.
    12. D W Jones & C R Morrow-Jones, 1984. "Effects of Revenue Distribution and Income Distribution on the Impacts of Local Taxation," Environment and Planning C, , vol. 2(2), pages 135-148, June.
    13. Kantorowicz, Jarosław & Köppl–Turyna, Monika, 2019. "Disentangling the fiscal effects of local constitutions," Journal of Economic Behavior & Organization, Elsevier, vol. 163(C), pages 63-87.
    14. Stephen Billings & Thomas Thibodeau, 2011. "Intrametropolitan Decentralization: Is Government Structure Capitalized in Residential Property Values?," The Journal of Real Estate Finance and Economics, Springer, vol. 42(4), pages 416-450, May.
    15. Jan Schnellenbach, 2023. "The concept of Ordnungspolitik: rule-based economic policymaking from the perspective of the Freiburg School," Public Choice, Springer, vol. 195(3), pages 283-300, June.
    16. Thiess Buettner & Robert Schwager & Sebastian Hauptmeier, 2011. "Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 167(4), pages 647-667, December.
    17. Jin, Jing & Zou, Heng-fu, 2002. "How does fiscal decentralization affect aggregate, national, and subnational government size?," Journal of Urban Economics, Elsevier, vol. 52(2), pages 270-293, September.
    18. Teresa Garcia-Milà & Therese J. McGuire, 2001. "Tax incentives and the city," Economics Working Papers 631, Department of Economics and Business, Universitat Pompeu Fabra, revised Dec 2001.
    19. Benjamin Larin & Bernd Süssmuth, 2014. "Fiscal Autonomy and Fiscal Sustainability: Subnational Taxation and Public Indebtedness in Contemporary Spain," CESifo Working Paper Series 4726, CESifo.
    20. Köppl–Turyna, Monika & Pitlik, Hans, 2018. "Do equalization payments affect subnational borrowing? Evidence from regression discontinuity," European Journal of Political Economy, Elsevier, vol. 53(C), pages 84-108.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:diw:diwvjh:66-40-1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bibliothek (email available below). General contact details of provider: https://edirc.repec.org/data/diwbede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.