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Steuervergünstigungen in Deutschland 2005 - 2012

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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 2005 to 2012. Tax expenditures will be reduced somewhat in the period 2005-2012. They should be cut further in order to increase economic welfare.

Suggested Citation

  • Boss, Alfred, 2011. "Steuervergünstigungen in Deutschland 2005 - 2012," Kiel Working Papers 1738, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1738
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    File URL: https://www.econstor.eu/bitstream/10419/52421/1/671525107.pdf
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    References listed on IDEAS

    as
    1. Boss, Alfred, 2010. "Steuervergünstigungen in Deutschland," Kiel Working Papers 1587, Kiel Institute for the World Economy (IfW Kiel).
    2. 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).
    3. Boss, Alfred & Rosenschon, Astrid, 2006. "Der Kieler Subventionsbericht: Grundlagen, Ergebnisse, Schlussfolgerungen," Kiel Discussion Papers 423, Kiel Institute for the World Economy (IfW Kiel).
    4. 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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    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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