|
|
|
|
| LEADER |
02433nmm a2200529 u 4500 |
| 001 |
EB000928956 |
| 003 |
EBX01000000000000000722552 |
| 005 |
00000000000000.0 |
| 007 |
cr||||||||||||||||||||| |
| 008 |
150128 ||| eng |
| 020 |
|
|
|a 9781451866100
|
| 100 |
1 |
|
|a Botman, Dennis
|
| 245 |
0 |
0 |
|a Tax Reform and Debt Sustainability in Germany
|b An Assessment Using the Global Fiscal Model
|c Dennis Botman, Stephan Danninger
|
| 260 |
|
|
|a Washington, D.C.
|b International Monetary Fund
|c 2007
|
| 300 |
|
|
|a 30 pages
|
| 651 |
|
4 |
|a Germany
|
| 653 |
|
|
|a Macroeconomics
|
| 653 |
|
|
|a Income tax
|
| 653 |
|
|
|a Debt Management
|
| 653 |
|
|
|a Business Taxes and Subsidies
|
| 653 |
|
|
|a Taxation
|
| 653 |
|
|
|a Corporate income tax
|
| 653 |
|
|
|a Expenditure
|
| 653 |
|
|
|a Personal income tax
|
| 653 |
|
|
|a Public debt
|
| 653 |
|
|
|a National Government Expenditures and Related Policies: General
|
| 653 |
|
|
|a Debts, Public
|
| 653 |
|
|
|a Corporate Taxation
|
| 653 |
|
|
|a Corporate & business tax
|
| 653 |
|
|
|a Sovereign Debt
|
| 653 |
|
|
|a Fiscal Policy
|
| 653 |
|
|
|a Fiscal policy
|
| 653 |
|
|
|a Public Finance
|
| 653 |
|
|
|a Public finance & taxation
|
| 653 |
|
|
|a Personal Income and Other Nonbusiness Taxes and Subsidies
|
| 653 |
|
|
|a Personal Finance -Taxation
|
| 653 |
|
|
|a Debt
|
| 653 |
|
|
|a Corporations
|
| 653 |
|
|
|a Expenditures, Public
|
| 700 |
1 |
|
|a Danninger, Stephan
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
|
|b IMF
|a International Monetary Fund
|
| 490 |
0 |
|
|a IMF Working Papers
|
| 028 |
5 |
0 |
|a 10.5089/9781451866100.001
|
| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/2007/046/001.2007.issue-046-en.xml?cid=20331-com-dsp-marc
|x Verlag
|3 Volltext
|
| 082 |
0 |
|
|a 330
|
| 520 |
|
|
|a In 2005, the German government announced a far-reaching fiscal adjustment program. This paper uses the IMF’s Global Fiscal Model to study its impact and explores options for addressing long-term pressures from population aging. The growth effects of the planned VAT increase are likely modest, largely owing to the stimulating effect of other tax reductions. The reform will improve the long-term debt path but achieving fiscal sustainability requires further adjustment over the medium term. An additional package of expenditure restraint, entitlement reform, and tax-base broadening compares favorably to other adjustment options. Spillover effects to trading partners of these policies are modest
|