Steuerpolitik und Wirtschaftswachstum

Artikel

The design of the tax system matters for economic growth. During times of economic crisis, tax instruments such as temporary tax cuts can be used to soften adverse effects on the economy by stimulating private and corporate spending. However, empirical evidence suggests that the overall impact of short term tax policies is limited. In the long run, the structure of the tax system is essential to building up an investment friendly and innovation-stimulating environment, which will promote sustainable economic growth.

Object Details

• Language: Deutsch

References and Relationships

• Bibliographic citation: Journal: Wirtschaftsdienst ; ISSN: 1613-978X ; Volume: 97 ; Year: 2017 ; Issue: Sonderheft ; Pages: 4-8 ; Heidelberg: Springer

Classification and Topics

• Classification: Wirtschaft ; Taxation, Subsidies, and Revenue: General ; Taxation and Subsidies: Efficiency; Optimal Taxation ; Economic Growth and Aggregate Productivity: General

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Fuest, Clemens ; Wildgruber, Susanne
• Event: Veröffentlichung
• (who): Springer
• (where): Heidelberg
• (when): 2017

Further information

• DOI: doi:10.1007/s10273-017-2115-4
• Handle: http://hdl.handle.net/10419/172958
• Last update: 10.03.2025, 11:43 AM CET