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Estimation of the Base Values for Capital Investment Subsidies in Eastern Germany for 2001

Author

Listed:
  • Albert Müller
  • Erich Gluch
  • Peter Jäckel
  • Arno Städtler

Abstract

Der wirtschaftliche Aufholprozeß der neuen Bundesländer wird von der Bundesregierung u.a. durch Investitionszulagen unterstützt. Um möglichst zielgenau zu fördern, wird im Investitionszulagengesetz festgelegt, was und in welcher Höhe gefördert werden kann. Dazu sieht das Gesetz sehr spezielle Regeln vor. Um die Kosten der Zulagengewährung in Höhe der effektiven Steuermindereinnahmen quantifizieren zu können, hat das ifo Institut die grundsätzlich zulagenberechtigten Investitionen in 1999 und 2000 geschätzt.- Ob der gesamtwirtschaftliche Nutzen des Investitionszulagengesetzes die Steuermindereinnahmen in Höhe von rund 4 Mrd. DM pro Jahr deutlich übersteigt, ist fraglich. Zudem wäre eine der Intentionen des Gesetzes, insbesondere kleine und mittlere Unternehmen zu fördern, nur unzureichend erreicht, da ihnen meist das Know-how fehlt, um an diese Art von Subventionen zu gelangen.

Suggested Citation

  • Albert Müller & Erich Gluch & Peter Jäckel & Arno Städtler, 2001. "Estimation of the Base Values for Capital Investment Subsidies in Eastern Germany for 2001," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 8.
    • Handle: RePEc:ces:ifofob:8
    as

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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