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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Honerkamp, Josef | en |
dc.contributor.author | Moog, Stefan | en |
dc.contributor.author | Raffelhüschen, Bernd | en |
dc.date.accessioned | 2009-01-28T15:52:04Z | - |
dc.date.available | 2009-01-28T15:52:04Z | - |
dc.date.issued | 2004 | - |
dc.identifier.uri | http://hdl.handle.net/10419/18672 | - |
dc.description.abstract | The 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.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1307 | en |
dc.subject.jel | H31 | en |
dc.subject.jel | H24 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | German Tax Reform | en |
dc.subject.keyword | early tax reform | en |
dc.subject.keyword | overlapping generations | en |
dc.subject.keyword | DGE model | en |
dc.subject.stw | Einkommensteuer | en |
dc.subject.stw | Steuerreform | en |
dc.subject.stw | Ankündigungseffekt | en |
dc.subject.stw | Overlapping Generations | en |
dc.subject.stw | Allgemeines Gleichgewicht | en |
dc.subject.stw | Wohlfahrtseffekt | en |
dc.subject.stw | Schätzung | en |
dc.subject.stw | Theorie | en |
dc.subject.stw | Deutschland | en |
dc.title | Earlier or later : a general equilibrium analysis of bringing forward an already announced tax reform | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 477376126 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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