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dc.contributor.authorHonerkamp, Josefen_US
dc.contributor.authorMoog, Stefanen_US
dc.contributor.authorRaffelhüschen, Bernden_US
dc.date.accessioned2009-01-28T15:52:04Z-
dc.date.available2009-01-28T15:52:04Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/18672-
dc.description.abstractThe 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.en_US
dc.language.isoengen_US
dc.relation.ispartofseriesCESifo working papers 1307en_US
dc.subject.jelH31en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordGerman Tax Reformen_US
dc.subject.keywordearly tax reformen_US
dc.subject.keywordoverlapping generationsen_US
dc.subject.keywordDGE modelen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerreformen_US
dc.subject.stwAnkündigungseffekten_US
dc.subject.stwOverlapping Generationsen_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwSchätzungen_US
dc.subject.stwTheorieen_US
dc.subject.stwDeutschlanden_US
dc.titleEarlier or later : a general equilibrium analysis of bringing forward an already announced tax reformen_US
dc.typeWorking Paperen_US
dc.identifier.ppn477376126en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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