Abstract This economic policy forum deals with the design and impact of an ecological tax reform. Gernot Klepper and Christian M. Scholz argue that the various effects of an ecological tax reform cannot be discussed separately. Rather, allocative effects and fiscal policy aspects have to be...

Abstract Concerning the Tax Reform 2000 point of time and design are controversial. Because of the anyway high level of public debt a pre-drawing of the next stage of tax reform can not be financed by government borrowing argues Rolf Peffekoven. Furthermore he points out that “Länder und...