@techreport{Honerkamp2004Earlier,
abstract = {The German Income Tax Reform 2000, which announced a reduction in income tax rates to
be implemented in a series of three stages, was welcomed by the public as a step towards
unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute
arose, centering around the question as to whether or not the later stages of the German
Income Tax Reform should be brought forward. The present paper assesses the welfare and
macroeconomic consequences of the German Income Tax Reform in the scope of a simplified
DGE model of the Auerbach-Kotlikoff type and deals explicitly with the issue of bringing
forward an already announced tax reform. As well as evaluating the considered fiscal policy
options in terms of their (social) welfare implications we also touch on the political economy
aspects of implementing a tax reform.},
author = {Josef Honerkamp and Stefan Moog and Bernd Raffelh\"{u}schen},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H31; H24; 330; German Tax Reform; early tax reform; overlapping generations; DGE model; Einkommensteuer; Steuerreform; Ank\"{u}ndigungseffekt; Overlapping Generations; Allgemeines Gleichgewicht; Wohlfahrtseffekt; Sch\"{a}tzung; Theorie; Deutschland},
language = {eng},
number = {1307},
title = {Earlier or later : a general equilibrium analysis of bringing forward an already announced tax reform},
type = {CESifo working papers},
url = {http://hdl.handle.net/10419/18672},
year = {2004}
}
