Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung

Arbeitspapier

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.

Angaben zum Objekt

• Sprache: Deutsch

Verweise und Beziehungen

• Erschienen in: Series: Kiel Working Paper ; No. 1707

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Taxation, Subsidies, and Revenue: General ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
• Thema: Tax reform ; flat tax ; cash flow tax ; capital income taxation ; tax expenditures ; Steuerpolitik ; Steuerreform ; Umsatzsteuer ; Flat Tax ; Cash-Flow-Steuer ; Kapitalertrag ; Steuerbegünstigung ; Deutschland

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Boss, Alfred
• Ereignis: Veröffentlichung
• (wer): Kiel Institute for the World Economy (IfW)
• (wo): Kiel
• (wann): 2011

Weitere Informationen

• Handle: http://hdl.handle.net/10419/49376
• Letzte Aktualisierung: 10.03.2025, 11:43 MEZ