Working Paper

Tax concessions in Germany: an upgrade (original publication in German)

Kiel Working Papers, 1220

Tax concessions are granted for a variety of purposes in Germany. They will be reduced by measures decided upon in December 2003. The paper addresses the problems arising when tax concessions are to be defined and measured. The extent and the structure of the tax concessions in the period 2004 to 2008 are estimated. Given the present state of legislation, tax concessions will go down significantly until 2008.



Publication Date
JEL Classification
H24, H25