Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/22997
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dc.contributor.authorHonerkamp, Josefen_US
dc.contributor.authorMoog, Stefanen_US
dc.contributor.authorRaffelhüschen, Bernden_US
dc.date.accessioned2009-01-29T15:30:27Z-
dc.date.available2009-01-29T15:30:27Z-
dc.date.issued2004en_US
dc.identifier.piurn:nbn:de:bsz:25-opus-18579-
dc.identifier.urihttp://hdl.handle.net/10419/22997-
dc.description.abstractThe German Income Tax Reform 2000, which announced a reduction in income tax rates to beimplemented in a series of three stages, was welcomed by the public as a step towards unleashinglurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centeringaround the question, whether or not the later stages of the German Income Tax Reform should bebrought forward. The present paper assesses the welfare and macroeconomic consequences of theGerman Income Tax Reform in the scope of a simplified DGE model of the Auerbach-Kotlikoff typeand deals explicitly with the issue of bringing forward an already announced tax reform. Besidesevaluating the considered fiscal policy options in terms of their (social) welfare implications we touchon the political economy aspects of implementing a tax reform.en_US
dc.language.isoengen_US
dc.relation.ispartofseries|aDiskussionsbeiträge, Institut für Finanzwissenschaft der Albert-Ludwigs-Universität Freiburg im Breisgau |x123en_US
dc.subject.jelH30en_US
dc.subject.jelH24en_US
dc.subject.jelE62en_US
dc.subject.jelD58en_US
dc.subject.ddc330en_US
dc.subject.keywordGerman Tax Reformen_US
dc.subject.keywordearly tax reformen_US
dc.subject.keywordoverlapping generationsen_US
dc.subject.keywordDGE modelen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerreformen_US
dc.subject.stwAnkündigungseffekten_US
dc.subject.stwOverlapping Generationsen_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwSchätzungen_US
dc.subject.stwTheorieen_US
dc.subject.stwDeutschlanden_US
dc.titleEarlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reformen_US
dc.typeWorking Paperen_US
dc.identifier.ppn46205716Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:alufin:123-

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