Please use this identifier to cite or link to this item:
http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18672| Title: | Earlier or later : a general equilibrium analysis of bringing forward an already announced tax reform |
| Keywords: | H31 H24 ddc:330 German Tax Reform early tax reform overlapping generations DGE model Einkommensteuer Steuerreform Ankündigungseffekt Overlapping Generations Allgemeines Gleichgewicht Wohlfahrtseffekt Schätzung Theorie Deutschland |
| Issue Date: | 16-Oct-2013 |
| Description: | The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the question as to whether or not the later stages of the German Income Tax Reform should be brought forward. The present paper assesses the welfare and macroeconomic consequences of the German Income Tax Reform in the scope of a simplified DGE model of the Auerbach-Kotlikoff type and deals explicitly with the issue of bringing forward an already announced tax reform. As well as evaluating the considered fiscal policy options in terms of their (social) welfare implications we also touch on the political economy aspects of implementing a tax reform. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18672 |
| Other Identifiers: | http://hdl.handle.net/10419/18672 ppn:477376126 |
| Appears in Collections: | EconStor |
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.