Tax expenditures are granted for a variety of purposes in Germany. The paper presents data on the extent and the structure of the tax expenditures in the period 2005 to 2012. Tax expenditures will be reduced somewhat in the period 2005–2012. They should be cut further in order to increase...

Subsidization policy is intensively discussed in Germany. The paper demonstrates the extent of subsidization in Germany. Subsidies are defined as the sum of tax expenditures and those government expenditures which distort the structure of the economy; financial aid is granted to different...

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...

It is often proposed that capital income tax rates be harmonized. Otherwise, a “race to the bottom” will occur and lead to governments not being able to perform their usual tasks. However, the development of corporate income tax revenues in relation to GDP does not indicate that a race to...

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...

Tax expenditures are granted for a variety of purposes in Germany. The paper presents data on the extent and the structure of the tax expenditures in the period 2003 to 2010. Tax expenditures were reduced somewhat in the period 2003–2006. However, they increased again thereafter

Die Konjunktur in Deutschland hat sich stabilisiert. Die Produktion im zweiten Quartal 2009 verlief überraschend positiv. Im dritten Quartal dürfte sie deutlich angezogen haben. Alles in allem revidieren wir unsere Prognose für das Jahr 2009 nach oben. Wir rechnen nun mit einem Rückgang des...

Tax expenditures are granted for a variety of purposes in Germany. They will be reduced by measures decided upon in December 2003. The paper addresses the problems arising when tax expenditures are to be defined and measured. The extent and the structure of the tax expenditures in the period...