Tax Policy Options for a United Germany

A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Repub...

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Bibliographic Details
Corporate Author:	International Monetary Fund
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 1990 Washington, D.C. : 1990
Series:	IMF Working Papers; Working Paper ; No. 1990/089 IMF eLibrary
Subjects:	Amount of tax Average tax rate Border tax Budget process Budget revenues Business taxation Capital income taxation Capital investment Capital stock Capital taxation Comprehensive tax reforms Corporate income tax Corporate income taxation Corporate income taxes Corporate tax base Corporate tax liability Corporate tax rate Corporate tax rates Corporate taxes Corporation tax Direct taxes Dividend payments Domestic tax reform Domestic tax Double taxation Effective tax rates Estate taxation Estate taxes Excise tax Excise taxes Federal tax Fiscal affairs department Fiscal affairs Fiscal authorities Fiscal authority Fiscal autonomy Fiscal contribution Fiscal documentation Fiscal equalization Fiscal federalism Fiscal need Fiscal needs Fiscal policies Fiscal policy Fiscal problems Fiscal relations Fiscal revenue Fiscal revenues Fiscal source Fiscal structure Fiscal system Flat rates General taxation General taxes Government budget Government expenditures Government revenue High tax rates Higher income Income effect Income scale Income tax rates Income taxes Indirect tax Indirect taxes Interest payments Intergovernmental fiscal relations Intergovernmental fiscal Intergovernmental transfers International tax competition International tax Local tax revenue Local taxes Lower tax rates Lump sum tax Lump-sum tax Lump-sum taxation Major tax reform Marginal tax rate Marginal tax rates Payroll tax Personal income tax Personal income taxes Progressive tax Property tax Property taxes Public budgets Public expenditures Public finance Real estate tax Sales tax Short-term tax Single taxes State budget Structural adjustment Tax administration Tax agreements Tax allowance Tax arbitrage Tax assessments Tax authorities Tax autonomy Tax base Tax bases Tax bill Tax burden Tax burdens Tax competition Tax compliance Tax component Tax credit Tax cut Tax evasion Tax exemptions Tax harmonization Tax income Tax legislation Tax liabilities Tax liability Tax obligations Tax on value Tax policy Tax preferences Tax rates Tax reform proposals Tax reform Tax reforms Tax refunds Tax regulations Tax revenue Tax revenues Tax shelters Tax shifting Tax structure Tax structures Tax system Tax systems Tax treatment Taxable activities Taxable income Taxable profits Taxation of capital income Taxation of income Taxation of labor Taxation Taxes on capital Taxes on income Taxes on labor Taxes on property Taxpayer groups Theory of taxation Transfer taxes Value-added taxes Vat system Wage taxation Wage taxes Wealth taxes Aggregate Factor Income Distribution Business Taxes and Subsidies Corporate & business tax Corporate Taxation Corporations Income and capital gains taxes Income tax systems Income tax Income Macroeconomics National accounts Personal Income and Other Nonbusiness Taxes and Subsidies Personal Income, Wealth, and Their Distributions Personal income Public finance & taxation Taxation, Subsidies, and Revenue: General Taxes Germany

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Tax Policy Options for a United Germany

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