Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/22135 
Authors: 
Year of Publication: 
2005
Series/Report no.: 
Diskussionsbeiträge No. 2005/3
Publisher: 
Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft, Berlin
Abstract: 
I discuss the theoretical and empirical underpinnings of recent and announced tax policy of the German government. In contrast to a popular view, I argue that German tax policy should focus less on growth and unemployment. Today, the central tasks of tax policy should be to stabilize fiscal revenue and promote income equalization.
Subjects: 
enterpreise taxation
personal income tax
corporate tax
tax reform
JEL: 
D31
H23
D72
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.