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Steuerstrukturreform trotz leerer Kassen?!

Author

Listed:
  • Hetzer, Nina

    (University of Cologne)

  • Peichl, Andreas

    (Ludwig-Maximilians-Universität München)

Abstract

In Deutschland wird eine umfassende Steuerstrukturreform bereits seit Jahren kontrovers diskutiert. Mit dem Eintritt der FDP in die Regierungsverantwortung erhält diese Debatte derzeit besondere Aktualität. Dieser Beitrag argumentiert, dass trotz oder gerade wegen leerer öffentlicher Kassen eine Steuerstrukturreform längst überfällig ist. Sie muss den Staat nicht zwangsläufig Steueraufkommen kosten und kann dennoch einen positiven Beitrag zu mehr Wachstum leisten, wenn gezielt von wachstumsschädlichen zu wachstumsfreundlichen Steuern umgeschichtet und statt auf direkte Besteuerung verstärkt auf indirekte Besteuerung gesetzt wird. Ein solches Steuersystem führt zu mehr Wachstum und Beschäftigung und somit langfristig auch zu höheren Steuereinnahmen, die dann wiederum einen Beitrag zur längst überfälligen Haushaltskonsolidierung leisten.

Suggested Citation

  • Hetzer, Nina & Peichl, Andreas, 2009. "Steuerstrukturreform trotz leerer Kassen?!," IZA Standpunkte 23, Institute of Labor Economics (IZA).
    • Handle: RePEc:iza:izasps:sp23
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    More about this item

    Keywords

    Wachstumswirkungen; Steuerlastverteilung; Steuermix; Steuerstruktur; Steuerreform;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • O43 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Institutions and Growth

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