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Tax Reform and Debt Sustainability in Germany
			: An Assessment Using the Global Fiscal Model

Tax Reform and Debt Sustainability in Germany : An Assessment Using the Global Fiscal Model »

Volume/Issue: 2007/46

Series: IMF Working Papers

Author(s): Dennis Botman , and Stephan Danninger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

DOI: http://dx.doi.org/10.5089/9781451866100.001

ISBN: 9781451866100

Keywords: VAT, tax reform, spillover effects, global fiscal model, taxation, fiscal adjustment, tax base, Macroeconomic Aspects of International Trade and Finance: Forecasting and Simulation, Subsidies, and Revenue: General

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 fr...