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dc.contributor.authorBoss, Alfreden_US
dc.date.accessioned2011-07-11en_US
dc.date.accessioned2011-09-09T12:46:05Z-
dc.date.available2011-09-09T12:46:05Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/49376-
dc.language.isogeren_US
dc.publisherKiel Institute for the World Economy (IfW) Kielen_US
dc.relation.ispartofseriesKiel Working Papers 1707en_US
dc.subject.jelH20en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordTax reformen_US
dc.subject.keywordflat taxen_US
dc.subject.keywordcash flow taxen_US
dc.subject.keywordcapital income taxationen_US
dc.subject.keywordtax expendituresen_US
dc.subject.stwSteuerpolitiken_US
dc.subject.stwSteuerreformen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwFlat Taxen_US
dc.subject.stwCash-Flow-Steueren_US
dc.subject.stwKapitalertragen_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwDeutschlanden_US
dc.titleSteuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichungen_US
dc.typeWorking Paperen_US
dc.identifier.ppn66396296Xen_US
dc.description.abstracttransTax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat wage income tax, and a cash flow tax. The proposal resembles the proposal of Robert E. Hall and Alvin Rabushka published about 30 years ago as well as the proposal presented by David Bradford at about the same time. Some political impediments for tax reform measures are discussed, too.en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:Publikationen von Forscherinnen und Forschern des IfW
Kieler Arbeitspapiere, IfW

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