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Steuerpolitik Und Arbeitslosigkeit

Steuerpolitik Und Arbeitslosigkeit


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About the Book

English summary: Clemens Fuest discusses the employment and welfare effects of tax reforms in economies with equilibrium unemployment. He analyses the employment effects of tax progression, taking into account indiviual working time and human capital formation. He also compares labour and capital subsidies as instruments to fight unemployment. German description: Wie wirken sich unterschiedliche Steuerreformen in Volkswirtschaften mit unfreiwilliger Arbeitslosigkeit auf die Beschaftigung und die gesamtwirtschaftliche Wohlfahrt aus? Clemens Fuest diskutiert insgesamt vier Steuerreformansatze. Erfolgversprechend sind vor allem Reformen, bei denen Steuern auf Arbeitseinkommen gesenkt werden und die Gegenfinanzierung durch hohere Konsumsteuern erfolgt. Weniger sinnvoll sind dagegen Reformen, bei denen zum Budgetausgleich international mobile Produktionsfaktoren wie etwa Kapital oder international handelbare Energietrager starker besteuert werden. Derartige Reformen konnen kontraproduktiv sein und die Arbeitslosigkeit noch erhohen. Ein dritter Reformansatz besteht darin, die Progression der Steuern auf Arbeitseinkommen zu verandern. Die Auswirkungen der Steuerprogression in nicht-kompetitiven Arbeitsmarkten unterscheiden sich allerdings wesentlich von den Wirkungen bei kompetitiven Arbeitsmarkten.Unter bestimmten Bedingungen kann die Steuerprogression in nicht-kompetitiven Arbeitsmarkten die Beschaftigung sogar erhohen. Clemens Fuest zeigt jedoch, dass dieses Resultat nicht mehr gilt, wenn variable individuelle Arbeitszeiten und die Humankapitalbildung berucksichtigt werden. Insofern ist der Vorschlag, die Steuerprogression zu erhohen, um mehr Beschaftigung zu erreichen, nicht uberzeugend. Der vierte Reformansatz sieht die Einsetzung von Lohnsubventionen in Regionen oder Sektoren mit besonders hoher Arbeitslosigkeit vor. Tatsachlich greifen Regierungen aber eher zu Kapitalsubventionen. Clemens Fuest zeigt, dass eine solche Politik der Kapitalsubventionierung im Vergleich zu Lohnsubventionen effizient sein kann.
About the Author: Clemens Fuest, Geboren 1968; 1987-91 Studium der Volkswirtschaftslehre in Bochum und Mannheim; 1994 Promotion; 2000 Habilitation; seit 1995 wiss. Assistent am Staatswirtschaftlichen Institut der Universitat Munchen.


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Product Details
  • ISBN-13: 9783161474583
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 163 mm
  • No of Pages: 205
  • Series Title: Beitrage Zur Finanzwissenschaft
  • Width: 243 mm
  • ISBN-10: 3161474589
  • Publisher Date: 31 Dec 2000
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Weight: 524 gr


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