Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin 2005/3
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.
enterpreise taxation personal income tax corporate tax tax reform