Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/56411
Authors: 
Honerkamp, Josef
Moog, Stefan
Raffelhüschen, Bernd
Year of Publication: 
2002
Series/Report no.: 
Diskussionsbeiträge, Institut für Finanzwissenschaft der Albert-Ludwigs-Universität Freiburg im Breisgau 102
Abstract: 
The German Income Tax Reform 2000 was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001a dispute arose, centering around the question, whether or not the later stages of the German Income Tax Reform should be brought forward as a means of stimulating the stuttering engine of the German economy. Abstracting from the seemingly Keynesian viewpoint, we analyze the individual and social welfare effects in order to find the answer of what to do. The paper presents the welfare analysis of the early German Income Tax Reform within a simplified CGE model of the Auerbach–Kotlikoff type.
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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