Supply-Side Economics of Germany’s Year 2000 Tax Reform: A Quantitative Assessment

Holger Strulik

German Economic Review, 2003, vol. 4, issue 2, 183-202

Abstract: The paper provides an assessment of supply-side economics following Germany’s year 2000 tax reform. Investigated are a corporate tax cut, deteriorating depreciation allowances and imputation rules, and a private income tax cut. For this purpose, a neoclassical growth model is augmented by various fiscal policy parameters and endogenous corporate finance and calibrated with German data. The model is used to evaluate consequences of Germany’s tax reform on production, firm finance and leverage, investment, consumption and welfare of a representative household.

Keywords: Tax reform; corporate finance; investment; growth; welfare; Germany (search for similar items in EconPapers)
Date: 2003
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DOI: 10.1111/1468-0475.00078

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