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Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was “kosten” sie?

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Listed:
  • Boss Alfred

    (Institut für Weltwirtschaft an der Universität Kiel, D – 24100 Kiel)

  • Elendner Thomas

    (Institut für Betriebswirtschaft an der Universität Kiel, Olshausenstr. 40, D – 24118 Kiel)

Abstract

Tax reform in Germany is proposed by political parties as well as by specific research groups. The gross wage income distributions for different groups of taxpayers are used to find out the consequences of introducing alternative rules of taxation for the wage income tax revenues. The results are supplemented to gain an impression of the overall consequences of a tax reform for the public sector′s budget. It turns out that fundamental tax reform is possible without reducing overall tax revenues if all the tax expenditures are abolished.

Suggested Citation

  • Boss Alfred & Elendner Thomas, 2004. "Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was “kosten” sie?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 53(3), pages 259-286, December.
    • Handle: RePEc:lus:zwipol:v:53:y:2004:i:3:p:259-286:n:2
    DOI: 10.1515/zfwp-2004-0302
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    Cited by:

    1. Alfred Boss & Achim Boss & Thomas Boss, 2008. "Der deutsche Einkommensteuertarif: Wieder eine Wachstumsbremse?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 102-124, February.

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