Steuern die Steuern Unternehmensentscheidungen?

Giacomo Corneo

No 2005/3, Discussion Papers from Free University Berlin, School of Business & Economics

Abstract: 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.

Keywords: enterpreise taxation; personal income tax; corporate tax; tax reform (search for similar items in EconPapers)
JEL-codes: D31 D72 H23 (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fubsbe:20053

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