Steuervergünstigungen in Deutschland: Eine Aktualisierung

Alfred Boss

No 1398, Kiel Working Papers from Kiel Institute for the World Economy (IfW Kiel)

Abstract: Tax expenditures are granted for a variety of purposes in Germany. They were significantly reduced in December 2003. After the general election in 2005, additional reductions of the tax expenditures were decided upon; however, new measures were introduced, too. The paper presents data on the extent and the structure of the tax expenditures in the period 2003 to 2008 as well as in the period 2009 to 2012. Given the present state of legislation, tax expenditures will go down significantly until 2012.

Keywords: Subventionsabbau; Steuervergünstigungen (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Date: 2008
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/4148/1/kap1398.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifwkwp:1398

Access Statistics for this paper

More papers in Kiel Working Papers from Kiel Institute for the World Economy (IfW Kiel) Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().