Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung

Abstract

Tax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat wage income tax, and a cash flow tax. The proposal resembles the proposal of Robert E. Hall and Alvin Rabushka published about 30 years ago as well as the proposal presented by David Bradford at about the same time. Some political impediments for tax reform measures are discussed, too.