IDEAS home Printed from https://ideas.repec.org/p/zbw/ifwkwp/1398.html
   My bibliography  Save this paper

Steuervergünstigungen in Deutschland: Eine Aktualisierung

Author

Listed:
  • Boss, Alfred

Abstract

Tax expenditures are granted for a variety of purposes in Germany. They were significantly reduced in December 2003. After the general election in 2005, additional reductions of the tax expenditures were decided upon; however, new measures were introduced, too. The paper presents data on the extent and the structure of the tax expenditures in the period 2003 to 2008 as well as in the period 2009 to 2012. Given the present state of legislation, tax expenditures will go down significantly until 2012.

Suggested Citation

  • Boss, Alfred, 2008. "Steuervergünstigungen in Deutschland: Eine Aktualisierung," Kiel Working Papers 1398, Kiel Institute for the World Economy (IfW Kiel).
  • Handle: RePEc:zbw:ifwkwp:1398
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/4148/1/kap1398.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Boss, Alfred & Rosenschon, Astrid, 2006. "Der Kieler Subventionsbericht: Grundlagen, Ergebnisse, Schlussfolgerungen," Kiel Discussion Papers 423, Kiel Institute for the World Economy (IfW Kiel).
    2. Boss, Alfred, 2006. "Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?," Kiel Working Papers 1301, Kiel Institute for the World Economy (IfW Kiel).
    3. Boss, Alfred & Rosenschon, Astrid, 2006. "Subventionen in Deutschland: Eine Bestandsaufnahme," Kiel Working Papers 1267, Kiel Institute for the World Economy (IfW Kiel).
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Boss, Alfred & Rosenschon, Astrid, 2008. "Der Kieler Subventionsbericht: eine Aktualisierung," Kiel Discussion Papers 452/453, Kiel Institute for the World Economy (IfW Kiel).
    2. Dovern, Jonas & Gern, Klaus-Jürgen & Hogrefe, Jens & Jannsen, Nils & Van Roye, Björn & Scheide, Joachim & Boss, Alfred & Meier, Carsten-Patrick, 2008. "Weltkonjunktur und deutsche Konjunktur im Sommer 2008," Kiel Discussion Papers 454/455, Kiel Institute for the World Economy (IfW Kiel).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Boss, Alfred & Rosenschon, Astrid, 2008. "Der Kieler Subventionsbericht: eine Aktualisierung," Kiel Discussion Papers 452/453, Kiel Institute for the World Economy (IfW Kiel).
    2. Boss, Alfred, 2006. "Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?," Kiel Working Papers 1301, Kiel Institute for the World Economy (IfW Kiel).
    3. Boss, Alfred, 2007. "Finanzpolitik und Produktionspotential in Deutschland," Kiel Working Papers 1324, Kiel Institute for the World Economy (IfW Kiel).
    4. Frondel, Manuel & Kambeck, Rainer & Schmidt, Christoph M., 2006. "Kohlesubventionen um jeden Preis? Eine Streitschrift zu den Argumentationslinien des Gesamtverbandes des deutschen Steinkohlenbergbaus," RWI Materialien 25, RWI - Leibniz-Institut für Wirtschaftsforschung.
    5. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, December.
    6. Projektgruppe Gemeinschaftsdiagnose, 2007. "Aufschwung legt Pause ein," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(20), pages 03-58, October.
    7. Boss, Alfred & Meier, Carsten-Patrick & Oskamp, Frank & Scheide, Joachim, 2006. "Aufschwung in Deutschland gewinnt zunächst noch an Fahrt," Open Access Publications from Kiel Institute for the World Economy 3932, Kiel Institute for the World Economy (IfW Kiel).
    8. Boss, Alfred & Rosenschon, Astrid, 2006. "Der Kieler Subventionsbericht: Grundlagen, Ergebnisse, Schlussfolgerungen," Kiel Discussion Papers 423, Kiel Institute for the World Economy (IfW Kiel).
    9. Dovern, Jonas & Gern, Klaus-Jürgen & Meier, Carsten-Patrick & Oskamp, Frank & Sander, Birgit & Scheide, Joachim & Boss, Alfred, 2007. "Weltkonjunktur und deutsche Konjunktur im Herbst 2007," Kiel Discussion Papers 445/446, Kiel Institute for the World Economy (IfW Kiel).
    10. Boss, Alfred & Christensen, Björn & Schrader, Klaus, 2010. "Die Hartz IV-Falle: Wenn Arbeit nicht mehr lohnt," Kiel Discussion Papers 474/475, Kiel Institute for the World Economy (IfW Kiel).
    11. Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank & Scheide, Joachim, 2006. "Kräftiger, aber nur kurzer Aufschwung in Deutschland," Open Access Publications from Kiel Institute for the World Economy 3930, Kiel Institute for the World Economy (IfW Kiel).
    12. Rosenschon, Astrid, 2008. "Finanzhilfen der Länder in den Jahren 2000 bis 2007 - eine Aktualisierung," Kiel Working Papers 1394, Kiel Institute for the World Economy (IfW Kiel).
    13. Joachim Wagner, 2010. "Wer wird subventioniert? Subventionen in deutschen Industrieunternehmen 1999–2006," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(1), pages 47-74, February.
    14. Boss, Alfred & Rosenschon, Astrid, 2010. "Subventionen in Deutschland: Der Kieler Subventionsbericht," Kiel Discussion Papers 479/480, Kiel Institute for the World Economy (IfW Kiel).
    15. Tscharaktschiew, Stefan & Hirte, Georg, 2012. "Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area," Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(2), pages 285-309.
    16. Gern, Klaus-Jürgen & Oskamp, Frank & Sander, Birgit & Scheide, Joachim & Schweickert, Rainer & Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank, 2006. "Weltkonjunktur und deutsche Konjunktur im Frühjahr 2006," Kiel Discussion Papers 424/425, Kiel Institute for the World Economy (IfW Kiel).
    17. Meyer, Dirk, 2008. "Zur Reform des Gemeinnützigkeitsrechts," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 31(3), pages 268-283.
    18. Christa Thoben & Hartmut Schauerte & Markus Pieper & Christoph M. Schmidt, 2008. "EU-Fördergelder: "Subventions-Hopping" oder sinnvolle Investitionsförderung - brauchen wir mehr Transparenz?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(05), pages 03-15, March.
    19. Ricarda Kampmann, 2022. "Instrumente einer gestaltenden Strukturpolitik? [Measures of a Mission-Oriented Structural Policy — Considerations to the 28th Report on German Subsidies]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(1), pages 52-58, January.
    20. Dovern, Jonas & Gern, Klaus-Jürgen & Oskamp, Frank & Sander, Birgit & Scheide, Joachim & Boss, Alfred & Meier, Carsten-Patrick, 2006. "Weltkonjunktur und deutsche Konjunktur im Sommer 2006," Kiel Discussion Papers 428/429, Kiel Institute for the World Economy (IfW Kiel).

    More about this item

    Keywords

    Subventionsabbau; Steuervergünstigungen;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:ifwkwp:1398. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/iwkiede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.