Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/18672 
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dc.contributor.authorHonerkamp, Josefen
dc.contributor.authorMoog, Stefanen
dc.contributor.authorRaffelhüschen, Bernden
dc.date.accessioned2009-01-28T15:52:04Z-
dc.date.available2009-01-28T15:52:04Z-
dc.date.issued2004-
dc.identifier.urihttp://hdl.handle.net/10419/18672-
dc.description.abstractThe German Income Tax Reform 2000, which announced a reduction in income tax rates tobe implemented in a series of three stages, was welcomed by the public as a step towardsunleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a disputearose, centering around the question as to whether or not the later stages of the GermanIncome Tax Reform should be brought forward. The present paper assesses the welfare andmacroeconomic consequences of the German Income Tax Reform in the scope of a simplifiedDGE model of the Auerbach-Kotlikoff type and deals explicitly with the issue of bringingforward an already announced tax reform. As well as evaluating the considered fiscal policyoptions in terms of their (social) welfare implications we also touch on the political economyaspects of implementing a tax reform.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1307en
dc.subject.jelH31en
dc.subject.jelH24en
dc.subject.ddc330en
dc.subject.keywordGerman Tax Reformen
dc.subject.keywordearly tax reformen
dc.subject.keywordoverlapping generationsen
dc.subject.keywordDGE modelen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerreformen
dc.subject.stwAnkündigungseffekten
dc.subject.stwOverlapping Generationsen
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwWohlfahrtseffekten
dc.subject.stwSchätzungen
dc.subject.stwTheorieen
dc.subject.stwDeutschlanden
dc.titleEarlier or later : a general equilibrium analysis of bringing forward an already announced tax reform-
dc.typeWorking Paperen
dc.identifier.ppn477376126en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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