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Steuervergünstigungen in Deutschland

Author

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  • Boss, Alfred

Abstract

Tax expenditures are granted for a variety of purposes in Germany. The paper presents data on the extent and the structure of the tax expenditures in the period 2003 to 2010. Tax expenditures were reduced somewhat in the period 2003–2006. However, they increased again thereafter.

Suggested Citation

  • Boss, Alfred, 2010. "Steuervergünstigungen in Deutschland," Kiel Working Papers 1587, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1587
    as

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    File URL: https://www.econstor.eu/bitstream/10419/30040/1/618787550.pdf
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    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 & Rosenschon, Astrid, 2008. "Der Kieler Subventionsbericht: eine Aktualisierung," Kiel Discussion Papers 452/453, Kiel Institute for the World Economy (IfW Kiel).
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    Cited by:

    1. Boss, Alfred, 2011. "Steuervergünstigungen in Deutschland 2005 - 2012," Kiel Working Papers 1738, Kiel Institute for the World Economy (IfW Kiel).

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    More about this item

    Keywords

    Steuervergünstigungen; Subventionsabbau;

    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

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