EconStor >
Albert-Ludwigs-Universität Freiburg im Breisgau >
Institut für Volkswirtschaftslehre und Finanzwissenschaft I, Universität Freiburg >
Diskussionsbeiträge, Inst. f. Finanzwissenschaft, Universität Freiburg >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/22997
  
Title:Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform PDF Logo
Authors:Honerkamp, Josef
Moog, Stefan
Raffelhüschen, Bernd
Issue Date:2004
Series/Report no.:Diskussionsbeiträge, Institut für Finanzwissenschaft der Albert-Ludwigs-Universität Freiburg im Breisgau 123
Abstract:The 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, 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. Besides evaluating the considered fiscal policy options in terms of their (social) welfare implications we touch on the political economy aspects of implementing a tax reform.
Subjects:German Tax Reform
early tax reform
overlapping generations
DGE model
JEL:H30
H24
E62
D58
Persistent Identifier of the first edition:urn:nbn:de:bsz:25-opus-18579
Document Type:Working Paper
Appears in Collections:Diskussionsbeiträge, Inst. f. Finanzwissenschaft, Universität Freiburg

Files in This Item:
File Description SizeFormat
123_04.pdf382.59 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/22997

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