Steuerreform

This text outlines various reports and contributions related to tax reform in Germany, focusing on the developments from 1968 to the early 1970s. It includes the report from the Scientific Advisory Board of the Federal Ministry of Finance and the mandate given to the Eberhard Commission for tax reform in 1971. The annotation highlights insights from multiple sources, including the Eberhard Commission's findings, discussions from the Falk Commission on income tax, and proposals from various political parties and organizations, such as the SPD, FDP, CDU, and the German Communist Party. Additionally, it presents evaluations from the Institute of Finance and Taxes regarding organic tax reform and specific taxes like wealth and inheritance taxes. The text also references the stance of church representatives during hearings on proposed income tax legislation. It concludes with a summary of the key decisions made by the government and the outcomes of various discussions and proposals, reflecting the complex landscape of tax reform efforts during this period. Overall, the document serves as a comprehensive overview of the multifaceted dialogue surrounding tax reform in Germany during the late 1960s and early 1970s.