Die Kalte Progression schwächt die Verteilungswirkungen des Steuersystems und führt zu einer Ausweitung der Steuerquote, die sich der demokratischen Kontrolle entzieht. Die Beseitigung der Kalten Progression ist somit angezeigt. - In der öffentlichen Debatte wird zumeist auf die Kalte...

Die Initiative Neue Soziale Marktwirtschaft (INSM) hat das ifo Institut mit der Erstellung einer Studie zum sogenannten Mittelstandsbauch im deutschen Einkommensteuertarif beauftragt. Der Mittelstandsbauch führt bei geringen und mittleren Einkommen zu einem schnell steigenden Grenzsteuersatz,...

Die Studie untersucht vier Reformoptionen, die zu einer Entlastung geringer und mittlerer Einkommen bei gleichzeitig moderater Belastung höherer Einkommen führen. Der Solidaritätszuschlag wird abgeschafft. Der Grundfreibetrag und der Eingangssteuersatz bleiben in allen Varianten unverändert....

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...