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dc.contributor.authorHonerkamp, Josefen
dc.contributor.authorMoog, Stefanen
dc.contributor.authorRaffelhüschen, Bernden
dc.date.accessioned2009-01-29T15:30:27Z-
dc.date.available2009-01-29T15:30:27Z-
dc.date.issued2004-
dc.identifier.piurn:nbn:de:bsz:25-opus-18579en
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 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.en
dc.language.isoengen
dc.publisher|aAlbert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft |cFreiburg i. Br.en
dc.relation.ispartofseries|aDiskussionsbeiträge |x123en
dc.subject.jelH30en
dc.subject.jelH24en
dc.subject.jelE62en
dc.subject.jelD58en
dc.subject.ddc330en
dc.subject.keywordGerman Tax Reformen
dc.subject.keywordearly tax reformen
dc.subject.keywordoverlapping generationsen
dc.subject.keywordDGE modelen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerreformen
dc.subject.stwAnkündigungseffekten
dc.subject.stwOverlapping Generationsen
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwWohlfahrtseffekten
dc.subject.stwSchätzungen
dc.subject.stwTheorieen
dc.subject.stwDeutschlanden
dc.titleEarlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform-
dc.typeWorking Paperen
dc.identifier.ppn46205716Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:alufin:123en

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