Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft ; 2005/3 : Volkswirtschaftliche Reihe
enterpreise taxation, personal income tax, corporate tax, tax reform
URL des Originaldokuments
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 scal revenue and promote income equalization.
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