Details
| Titel in Übersetzung | Sustained Budget Surpluses — Time for Tax Cuts? |
|---|---|
| Originalsprache | Deutsch |
| Seiten (von - bis) | 156 |
| Seitenumfang | 1 |
| Fachzeitschrift | Wirtschaftsdienst |
| Jahrgang | 100 |
| Ausgabenummer | 3 |
| Frühes Online-Datum | 23 März 2020 |
| Publikationsstatus | Veröffentlicht - März 2020 |
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.
ASJC Scopus Sachgebiete
- Betriebswirtschaft, Management und Rechnungswesen (insg.)
- Betriebswirtschaft, Management und Rechnungswesen (sonstige)
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in: Wirtschaftsdienst, Jahrgang 100, Nr. 3, 03.2020, S. 156.
Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review
}
TY - JOUR
T1 - Anhaltende Haushaltsüberschüsse
T2 - Zeit für Steuersenkungen?
AU - Homburg, Stefan
AU - Schratzenstaller, Margit
AU - Peichl, Andreas
AU - Fuest, Clemens
AU - Hüther, Michael
AU - Bach, Stefan
AU - Truger, Achim
PY - 2020/3
Y1 - 2020/3
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=85082503694&partnerID=8YFLogxK
U2 - 10.1007/s10273-020-2593-7
DO - 10.1007/s10273-020-2593-7
M3 - Artikel
AN - SCOPUS:85082503694
VL - 100
SP - 156
JO - Wirtschaftsdienst
JF - Wirtschaftsdienst
SN - 0043-6275
IS - 3
ER -