Arbeitspapier
Does Germany collect revenue from taxing capital income?
A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a maximum revenue loss of 1.6 percent of annual GDP. In some years, we even find a tax revenue gain. This implies that the current tax system collects little revenue from taxing the normal return to capital. Based on these results, we calculate a macroeconomic measure of the effective tax rate on capital income.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 1489
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
-
cash flow tax
tax revenue effects
effective taxation of capital income
Kapitalertragsteuer
Steueraufkommen
Ausgabensteuer
Steuerreform
Deutschland
- Event
-
Geistige Schöpfung
- (who)
-
Becker, Johannes
Fuest, Clemens
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2005
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Becker, Johannes
- Fuest, Clemens
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2005
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