Tax cuts in income and corporate taxation

Maximilian Joseph Blömer, Eike Johannes Eser, Lilly Fischer, Max Lay and Andreas Peichl

in ifo Forschungsberichte from ifo Institute - Leibniz Institute for Economic Research at the University of Munich

Abstract: This report analyses a range of reform options for income and corporate taxation. In the area of personal income taxation, changes in the tax rate are analysed with the aim of flattening the 'middle class bulge'. The analysis uses the ifo microsimulation model. In the area of corporate taxation, the revenue effects of a gradual reduction of the overall tax burden to a total of 25% are analysed. The tax reform is implemented in four steps with the aim of spreading the additional annual revenue losses evenly over the years 2026 to 2029.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ifofob:153

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