Kiel Policy Brief No. 2

Kiel Policy Brief No. 41: The German system of income taxation is characterized by a strong degree of progression. “Bracket creep” due to the increase of nominal incomes leads to additional tax revenues in the range of €5 billion per year in the...

Subsidies are selective benefits granted by the federal government, states, municipalities and other state institutions in favor of selected branches of production and ultimately certain groups of persons.

The authors analyse public subsidies in Germany and provide actual figures of subsidy expenditures and tax concessions as granted by the various federal layers (federal budget, states, communities) as well as by special budgets and the European...

The subsidies in Germany are the subject of intensive economic policy discussions. This article informs about the extent of subsidies. Subsidies include, in addition to tax benefits, grants awarded by the Federal Government, the Länder, the...

The authors analyse public subsidies in Germany and provide actual figures of subsidy expenditures and tax concessions as granted by the various federal

Subsidization policy is intensively discussed in Germany. Subsidies comprise by definition tax expenditures and those government expenditures which distort the structure of the economy; financial aid is granted to different branches by the EU, the...

Tax concessions are granted for a variety of purposes in Germany. They will be reduced by measures decided upon in December 2003.