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Effizienz- und Verteilungswirkungen einer zinsbereinigten Einkommen- und Gewinnsteuer

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  • Fehr, Hans
  • Wiegard, Wolfgang

Abstract

Zielsetzung des vorliegenden Aufsatzes ist es demnach, die Effizienz- und Verteilungswirkungen eines Übergangs vom gegenwärtig in der Bundesrepublik geltenden Einkommen- und Körperschaftsteuersystem zu einem konsumorientierten Steuersystem zu ermitteln. Charakteristische Merkmale des von der (inzwischen aufgelösten) KNS1-Steuerreformgruppe favorisierten Konsumsteuermodells sind eine progressive Besteuerung von Lohneinkünften - hier behalten wir den linear-progressiven Tarif bei -, die vollständige Beseitigung der Besteuerung von Kapitaleinkünften auf Haushaltsebene sowie eine zinsbereinigte Gewinnsteuer, wie sie von Boadway und Bruce und von Wenger vorgeschlagen und in Kroatien als bisher einzigem Land implementiert wurde. Neben Einkommen- und Gewinnsteuern wird in beiden Systemen noch eine mit einheitlichem Steuersatz ausgestattete Umsatzsteuer erhoben.

Suggested Citation

  • Fehr, Hans & Wiegard, Wolfgang, 1998. "Effizienz- und Verteilungswirkungen einer zinsbereinigten Einkommen- und Gewinnsteuer," Tübinger Diskussionsbeiträge 124, University of Tübingen, School of Business and Economics.
    • Handle: RePEc:zbw:tuedps:124
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    References listed on IDEAS

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