The falling labour input is among the factors responsible fort the low German growth path lagging behind the growth experience in many other industrial countries. It is the objective of this project to look into the role of the tax system for this growth prob-lem. In this context, different tax reform ideas are to be inspected with regard to their possible contribution to overcome the German growth problem. Among these reform conceptions spe-cial attention will be paid to the fixed tax model as it has been developed by Fritz Böhringer.


Böhringer-Ilsfeld-Stiftung, DE

Project duration

01.01.2006 - 31.12.2007


Cooperation partner

Fritz Böhringer, Ilsfeld, DE