Steuern die Steuern Unternehmensentscheidungen?

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.

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Year of publication:	2005
Authors:	Corneo, Giacomo
Institutions:	Fachbereich Wirtschaftswissenschaft, Freie Universität Berlin
Subject:	enterpreise taxation \| personal income tax \| corporate tax \| tax reform

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Extent:	application/pdf
Series:	Discussion Papers.
Type of publication:	Book / Working Paper
Language:	German
Notes:	Number 2005/3
Classification:	D31 - Personal Income, Wealth and Their Distributions ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; D72 - Economic Models of Political Processes: Rent-Seeking, Elections, Legistures, and Voting Behavior
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008533526