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

Author

Listed:
  • Boss, Alfred
  • Elendner, Thomas

Abstract

Eine Steuerreform in Deutschland wird sowohl von Seiten der Wissenschaft als auch von Parteien vorgeschlagen. Mithilfe einer Fortschreibung der Ergebnisse der Lohnsteuerstatistik 1998 werden die finanziellen Auswirkungen der Einführung alternativer Steuertarife (u.a. der von F. Merz, H. O. Solms und P. Kirchhof vorgeschlagenen Tarife) untersucht. Auch die Konsequenzen für das gesamte Einkommensteueraufkommen werden geschätzt. Es zeigt sich, dass es möglich ist, die Grenzsteuersätze deutlich zu senken, ohne dass das Steueraufkommen wesentlich sinkt; es müssen dann allerdings alle Steuervergünstigungen gestrichen werden.

Suggested Citation

  • Boss, Alfred & Elendner, Thomas, 2004. "Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was „kosten“ sie?," Kiel Working Papers 1205, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1205
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    File URL: https://www.econstor.eu/bitstream/10419/3227/1/kap1205.pdf
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    Citations

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    Cited by:

    1. Boss, Alfred & Rosenschon, Astrid, 2004. "Steuervergünstigungen in Deutschland: eine Aktualisierung," Kiel Working Papers 1220, Kiel Institute for the World Economy (IfW Kiel).
    2. Boss, Alfred, 2004. "Radikale Steuerreform in Deutschland?," Kiel Working Papers 1208, Kiel Institute for the World Economy (IfW Kiel).
    3. Boss, Achim & Boss, Alfred & Boss, Thomas, 2006. "Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?," Kiel Working Papers 1304, Kiel Institute for the World Economy (IfW Kiel).
    4. Boss, Alfred, 2007. "Wohin mit den Überschüssen der Bundesagentur für Arbeit?," Kiel Working Papers 1384, Kiel Institute for the World Economy (IfW Kiel).

    More about this item

    Keywords

    Tax reform; tax revenue simulation; wage income tax;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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