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Zu den Anreizwirkungen der Unternehmenssteuerreform

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  • van Deuverden, Kristina

Abstract

Der Gesetzentwurf zur Reform der Unternehmensbesteuerung vom Februar des Jahres wird anhand einer mikroökonomischen Veranlagungssimulation für (westdeutsche) Personengesellschaften unterschiedlicher Größe analysiert. Der mikroökonomischen Untersuchung werden die erwarteten makroökonomischen Auswirkungen der Reform - ihre allokativen und distributiven Folgewirkungen - gegenübergestellt.

Suggested Citation

  • van Deuverden, Kristina, 2000. "Zu den Anreizwirkungen der Unternehmenssteuerreform," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 6(4), pages 83-90.
    • Handle: RePEc:zbw:iwhwiw:iwh-4-00-2
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    File URL: https://www.econstor.eu/bitstream/10419/143024/1/2000-04-02.pdf
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    Cited by:

    1. Boss, Alfred, 2000. "Steuer- und Ausgabenpolitik in Deutschland," Kiel Working Papers 975, Kiel Institute for the World Economy (IfW Kiel).

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