ifo Schnelldienst 10/2021: Reforms for Tax Policy

Reforms for Tax Policy: How Germany Can Make Its Tax System Growth-Friendly and Fair

Future fiscal and tax policy will be a key issue for Germany’s next governing coalition. After all, the coronavirus pandemic has torn a huge hole in the government budget and led to a new record level of debt after many years of the “black zero.” At the same time, the economic recovery from the crisis is threatening to falter. What adjustments should the incoming German government make to ensure that the country’s tax system remains growth-friendly and fair in the future?

With articles by

• Florian Dorn, Clemens Fuest, Florian Neumeier, and Michael Stimmelmayr, How Does Tax Relief Influence Economic Development and Tax Revenue? A Quantitative Analysis with a CGE Model
• Clemens Fuest, Klaus Gründler, Niklas Potrafke, and Fabian Ruthardt, Tax Increases? Most Likely Right after the Election
• Maximilian Blömer, Lilly Fischer, Manuel Pannier, and Andreas Peichl, The Parties’ Income Taxation Reform Proposals for Germany’s 2021 Federal Election
• Oliver Falck, Anna Kerkhof, and Christian Pfaffl, Taxes and Innovation: How Tax Incentives for R&D Create Incentives for Innovation in Private Companies
• Clemens Fuest, Elena Herold, and Florian Neumeier, Reform of International Corporate Taxation
• Maximilian Blömer, Przemyslaw Brandt, Florian Dorn, Clemens Fuest, and Andreas Peichl, More Employment and More Tax Relief for Families: A Reform Proposal for Income Taxation