Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen

Volker Börstinghaus and Andrea Weinalt

Perspektiven der Wirtschaftspolitik, 2002, vol. 3, issue 1, 105-116

Abstract: This paper outlines the tax reliefs and the investment incentives for partnerships that can be expected from the current tax reform in Germany. We therefore compare the enacted law with concepts that have been submitted by the so‐called “Bruehler Commission”. After a brief description of the different alternatives our analysis continues with the calculation and evaluation of average and marginal tax rates for selected income groups. As a result it is argued that the alternative proposals lead to unequally distributed tax reliefs between different income groups and generate weaker investment incentives. Thus we support the enacted law.

Date: 2002
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https://doi.org/10.1111/1468-2516.00077

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