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Plädoyer für eine effizientere Steuerreformdebatte

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  • Wilk, Ekkehart

Abstract

Steuerreformdiskussionen begleiten den politischen Entscheidungsprozess schon seit langem. Sind die Diskussionsbeiträge für die politische Willensbildung nutzbar? Inwieweit lässt sich die Wirkungsanalyse von Steuerreformvorschlägen verbessern? Kann auf den Selbstfinanzierungseffekt derartiger Konzepte gesetzt werden oder sollte eine vollständige Gegenfinanzierung vorgelegt werden? Welche Bedeutung hat die Rechtsformneutralität der Besteuerung in Relation zu anderen Zielen? Führen die Vorschläge tatsächlich zur Steuervereinfachung und welche Relevanz kommt einer Vereinfachung zu?

Suggested Citation

  • Wilk, Ekkehart, 2005. "Plädoyer für eine effizientere Steuerreformdebatte," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(11), pages 698-705.
    • Handle: RePEc:zbw:wirtdi:42517
    DOI: 10.1007/s10273-005-0443-2
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    References listed on IDEAS

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    1. Schreiber, Ulrich & Overesch, Michael, 2005. "Effektive Steuerbelastung der Unternehmen und Steuerpolitik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(4), pages 220-225.
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    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.

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