Die Auswirkungen der Steuer- und Sozialreformen der Jahre 1999-2005 auf die automatischen Stabilisatoren Deutschlands

Faculty/Professorship: Public Economics  
Author(s): Kalusche, Johannes
Other Contributing Persons: Stübben, Felix ; Wenzel, Heinz-Dieter
Corporate Body: BERG (Bamberg Economic Research Group)
Publisher Information: Bamberg : opus
Year of publication: 2014
Pages: 37
ISBN: 978-3-931052-84-3
Series ; Volume: BERG working paper series ; 76 
Year of first publication: 2010
Language(s): German
zuerst erschienen im BERG-Verlag, 2010
Licence: German Act on Copyright 
URN: urn:nbn:de:bvb:473-opus4-32444
Tax and social reforms aiming at lowering the tax burden and cutting social benefits may boost efficiency and output, and improve market adjustment to shocks. But they may also reduce the impact of automatic stabilizers and so cause a less cyclical smoothing. This is problematic in the Economic and Monetary Union given the loss of national monetary autonomy. In this paper we examine the impact of the tax and social reforms of 1999-2005 in Germany on the automatic stabilizers. It is shown that the automatic stabilization power of several components of the public budget was changed by tax and social reforms. Nevertheless, it can be demonstrated that the automatic stabilization power of the public budget as a whole was not changed significantly.
Keywords: Automatic Stabilizers, Business Cycles, Public Budget
Type: Workingpaper
URI: https://fis.uni-bamberg.de/handle/uniba/1412
Year of publication: 4. July 2014

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