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Germany: An overview of recent tax reform plans in Germany

Roman Seer, Susanne Ahrens

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Abstract

The article argues that there is a need for income tax reform in Germany to prohibit provisions that are designed to encourage particular non-tax-related behaviour or to grant subsidies and to reduce the law to its pure and basic principles. Accordingly, the authors consider the tax reform plans that are currently being discussed in both the political and the scientific communities in Germany.

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What this paper is about

The article argues that there is a need for income tax reform in Germany to prohibit provisions that are designed to encourage particular non-tax-related behaviour or to grant subsidies and to reduce the law to its pure and basic principles. Accordingly, the authors consider the tax reform plans that are currently being discussed in both the political and the scientific communities in Germany.

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OpenAlex reports 1 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

The article argues that there is a need for income tax reform in Germany to prohibit provisions that are designed to encourage particular non-tax-related behaviour or to grant subsidies and to reduce the law to its pure and basic principles. Accordingly, the authors consider the tax reform plans that are currently being discussed in both the political and the scientific communities in Germany.

Key concepts: Subsidy, Tax reform, Public economics, Politics, Economics, Political science, Income tax, Economic policy

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