Germany’s tax policy is increasingly affected by innovative concepts of tax reforms in other European countries. Systems like the flat tax in eastern Europe as well as other tax innovations might have an impact on the current income tax system in Germany. This project aims to examine innovative tax reform measures given this European development. A particular focus lies in the political feasibility of reforms. Due to international differences in the tax preferences of European voters, it is possible that reforms implemented in other European countries would encounter resistance in the German population. Therefore, the analysis of representative survey data ought to provide useful insights into the tax preferences of the German population.


Böhringer-Ilsfeld-Stiftung , DE

Project duration

01.01.2009 - 31.03.2010

Project members

Prof. Dr. Friedrich Heinemann (Coordinator)
Fritz Böhringer
Tanja Hennighausen