Steuervergünstigungen in Deutschland: Eine Aktualisierung

Tax expenditures are granted for a variety of purposes in Germany. They will be reduced by measures decided upon in December 2003. The paper addresses the problems arising when tax expenditures are to be defined and measured. The extent and the structure of the tax expenditures in the period 2004–2008 are estimated. Given the present state of legislation, tax expenditures will go down significantly until 2008.Steuervergünstigungen, Subventionsabbau