Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/49376 
Full metadata record
DC FieldValueLanguage
dc.contributor.authorBoss, Alfreden
dc.date.accessioned2011-07-11-
dc.date.accessioned2011-09-09T12:46:05Z-
dc.date.available2011-09-09T12:46:05Z-
dc.date.issued2011-
dc.identifier.urihttp://hdl.handle.net/10419/49376-
dc.language.isogeren
dc.publisher|aKiel Institute for the World Economy (IfW) |cKielen
dc.relation.ispartofseries|aKiel Working Paper |x1707en
dc.subject.jelH20en
dc.subject.jelH24en
dc.subject.ddc330en
dc.subject.keywordTax reformen
dc.subject.keywordflat taxen
dc.subject.keywordcash flow taxen
dc.subject.keywordcapital income taxationen
dc.subject.keywordtax expendituresen
dc.subject.stwSteuerpolitiken
dc.subject.stwSteuerreformen
dc.subject.stwUmsatzsteueren
dc.subject.stwFlat Taxen
dc.subject.stwCash-Flow-Steueren
dc.subject.stwKapitalertragen
dc.subject.stwSteuerbegünstigungen
dc.subject.stwDeutschlanden
dc.titleSteuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung-
dc.typeWorking Paperen
dc.identifier.ppn66396296Xen
dc.description.abstracttransTax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat wage income tax, and a cash flow tax. The proposal resembles the proposal of Robert E. Hall and Alvin Rabushka published about 30 years ago as well as the proposal presented by David Bradford at about the same time. Some political impediments for tax reform measures are discussed, too.en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:ifwkwp:1707en

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.