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Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung

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  • Boss, Alfred

Abstract

Tax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat wage income tax, and a cash flow tax. The proposal resembles the proposal of Robert E. Hall and Alvin Rabushka published about 30 years ago as well as the proposal presented by David Bradford at about the same time. Some political impediments for tax reform measures are discussed, too.

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  • Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1707
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    References listed on IDEAS

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    1. Mervyn A. King, 1987. "The Cash Flow Corporate Income Tax," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 377-400, National Bureau of Economic Research, Inc.
    2. Slemrod, Joel, 1997. "Deconstructing the Income Tax," American Economic Review, American Economic Association, vol. 87(2), pages 151-155, May.
    3. W. J. Corlett & D. C. Hague, 1953. "Complementarity and the Excess Burden of Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 21(1), pages 21-30.
    4. Auerbach, Alan J, 1997. "The Future of Fundamental Tax Reform," American Economic Review, American Economic Association, vol. 87(2), pages 143-146, May.
    5. Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.
    6. Auerbach, Alan J., 1996. "Measuring the Impact of Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(4), pages 665-673, December.
    7. Boss, Alfred, 1997. "Untersuchungen zur Bemessungsgrundlage und zum kassenmäßigen Aufkommen der Steuern vom Umsatz," Kiel Working Papers 844, Kiel Institute for the World Economy (IfW Kiel).
    8. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, January.
    9. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    10. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
    11. Hall, Robert E, 1997. "Potential Disruption from the Move to a Consumption Tax," American Economic Review, American Economic Association, vol. 87(2), pages 147-150, May.
    12. Hubbard, R Glenn, 1997. "How Different Are Income and Consumption Taxes?," American Economic Review, American Economic Association, vol. 87(2), pages 138-142, May.
    13. Projektgruppe Gemeinschaftsdiagnose, 2011. "Gemeinschaftsdiagnose Frühjahr 2011: Aufschwung setzt sich fort - Europäische Schuldenkrise noch ungelöst," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(08), pages 03-63, April.
    14. Boadway, R. W. & Bruce, N., 1979. "Depreciation and interest deductions and the effect of the corporation income tax on investment," Journal of Public Economics, Elsevier, vol. 11(1), pages 93-105, February.
    15. Alfred Boss & Achim Boss & Thomas Boss, 2008. "Der deutsche Einkommensteuertarif: Wieder eine Wachstumsbremse?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 102-124, February.
    16. Auerbach, Alan J., 1996. "Measuring the Impact of Tax Reform," National Tax Journal, National Tax Association, vol. 49(4), pages 665-73, December.
    17. Jost H. Heckemeyer & Christoph Spengel, 2008. "Ausmaß der Gewinnverlagerung multinationaler Unternehmen – empirische Evidenz und Implikationen für die deutsche Steuerpolitik," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 37-61, February.
    18. Mervyn A. King, 1987. "The Cash Flow Corporate Income Tax," NBER Chapters, in: Taxes and Capital Formation, pages 109-110, National Bureau of Economic Research, Inc.
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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

    Tax reform; flat tax; cash flow tax; capital income taxation; tax expenditures;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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