Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/22135
Authors: 
Corneo, Giacomo
Year of Publication: 
2005
Series/Report no.: 
Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin 2005/3
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

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