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Steuer- und Ausgabenpolitik in Deutschland

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  • Boss, Alfred

Abstract

The stance of fiscal policy in Germany changed in the course of 1999. Government expenditures were cut, significant tax reductions are intended. Fiscal policy fosters the growth of the economy. However, the tax cuts are by far not as large as is often argued; the plan to reform profit taxation includes several disadvantageous elements.

Suggested Citation

  • Boss, Alfred, 2000. "Steuer- und Ausgabenpolitik in Deutschland," Kiel Working Papers 975, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:975
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    References listed on IDEAS

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    1. Sijbren Cnossen, 1999. "Taxing Capital Income in the Nordic Countries: A Model for the European Union?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 18-50, March.
    2. Boss, Alfred & Gerling, Katja & Gottschalk, Jan & Kamps, Christophe & Meier, Carsten-Patrick & Scheide, Joachim & Schmidt, Rainer & Strauß, Hubert, 1999. "Aufschwung mit geringer Dynamik," Open Access Publications from Kiel Institute for the World Economy 2347, Kiel Institute for the World Economy (IfW Kiel).
    3. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, September.
    4. Boss, Alfred, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy (IfW Kiel).
    5. van Deuverden, Kristina, 2000. "Zu den Anreizwirkungen der Unternehmenssteuerreform," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 6(4), pages 83-90.
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    Cited by:

    1. Honerkamp, Josef & Moog, Stefan & Raffelhüschen, Bernd, 2004. "Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Discussion Papers 123, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    2. Holger Strulik, 2003. "Supply‐Side Economics of Germany's Year 2000 Tax Reform: A Quantitative Assessment," German Economic Review, Verein für Socialpolitik, vol. 4(2), pages 183-202, May.
    3. Boss, Alfred, 2002. ""Schlusslicht Deutschland": Was können die Unterschiede in der Finanzpolitik erklären?," Kiel Working Papers 1111, Kiel Institute for the World Economy (IfW Kiel).
    4. Boss, Alfred & Meier, Carsten-Patrick, 2002. "Wachstums-Schlusslicht Deutschland: ein Beitrag zur Debatte," Open Access Publications from Kiel Institute for the World Economy 2791, Kiel Institute for the World Economy (IfW Kiel).
    5. Boss, Alfred & Elendner, Thomas, 2005. "Incentives to work: The case of Germany," Kiel Working Papers 1237, Kiel Institute for the World Economy (IfW Kiel).
    6. Boss, Alfred & Gerling, Katja & Gottschalk, Jan & Meier, Carsten-Patrick & Scheide, Joachim & Schmidt, Rainer & Strauß, Hubert, 2000. "Deutsche Konjunktur: Aufschwung verliert an Fahrt," Open Access Publications from Kiel Institute for the World Economy 2500, Kiel Institute for the World Economy (IfW Kiel).
    7. Boss, Alfred, 2003. "Arbeits- und Investitionsanreize in Deutschland: die Rolle der Abgaben- und Transferpolitik als Determinante des Wachstums des Produktionspotentials," Kiel Working Papers 1148, Kiel Institute for the World Economy (IfW Kiel).
    8. Josef Honerkamp & Stefan Moog & Bernd Raffelhüeschen, 2004. "Earlier Or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Public Economics 0409012, University Library of Munich, Germany.

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    More about this item

    Keywords

    Steuerreform; Unternehmensbesteuerung; Finanzpolitik;
    All these keywords.

    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
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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