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...

The extent and the structure of subsidies (including tax concessions) in the Federal Republic of Germany are analyzed. Subsidies per unit value added increased significantly after German reunification and declined only moderately in 1995. Nevertheless, the subsidies (comprehensively defined)...

Tax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat...