Anhaltende Haushaltsüberschüsse
Zeit für Steuersenkungen?
- verfasst von
- Stefan Homburg, Margit Schratzenstaller, Andreas Peichl, Clemens Fuest, Michael Hüther, Stefan Bach, Achim Truger
- Abstract
Germany has now been running surpluses or balancing its public budgets for eight years. Accordingly, the debt-to-GDP ratio has fallen to such an extent that the Maastricht criterion is once again being met. This development, which has been favoured by a prolonged economic upturn, has led to disputes about how the surpluses should be used. On the one hand, there is a consensus that investment is urgently needed to turn the tide on climate change and transportation and for more education and innovation, while on the other hand some see Germany’s competitiveness as being at risk because of the above-average tax burden on companies. The favourable budget situation could also make it easier to push through a fundamental reform of the tax and contribution system. However, it should be borne in mind that changes in the tax system have very different effects on upper and lower income groups.
- Organisationseinheit(en)
-
Institut für Öffentliche Finanzen
- Externe Organisation(en)
-
Ludwig-Maximilians-Universität München (LMU)
Institut der deutschen Wirtschaft Köln e.V.
Deutsches Institut für Wirtschaftsforschung e.V. (DIW Berlin)
Universität Duisburg-Essen
Österreichisches Institut für Wirtschaftsforschung (WIFO)
- Typ
- Artikel
- Journal
- Wirtschaftsdienst
- Band
- 100
- Seiten
- 156
- Anzahl der Seiten
- 1
- ISSN
- 0043-6275
- Publikationsdatum
- 03.2020
- Publikationsstatus
- Veröffentlicht
- Peer-reviewed
- Ja
- ASJC Scopus Sachgebiete
- Betriebswirtschaft, Management und Rechnungswesen (sonstige)
- Ziele für nachhaltige Entwicklung
- SDG 13 – Klimaschutzmaßnahmen
- Elektronische Version(en)
-
https://doi.org/10.1007/s10273-020-2593-7 (Zugang:
Offen)
