The article discusses the 10th Subventionsbericht (Subsidy Report) of the German government, which outlines the development of financial aids and tax benefits from 1983 to 1986. The report indicates that the total volume of subsidies in 1985 was expected to be 31.9 billion DM, an increase of 1.9 billion DM from 1984. This increase is partly due to the government taking over certain financial obligations previously handled by the states, which has increased the reported subsidy volume without a real expansion of state support. After adjusting for this effect, the increase in 1985 was around 1.1 billion DM or 3.5%. The growth rate of subsidies is expected to be lower than the growth rate of the nominal gross social product. The development of subsidies between 1983 and 1985 was influenced by several factors, including a significant increase in subsidies in the housing sector, support for the German steel industry, and increased expenditures for the coke subsidy due to the coal industry. The structure of subsidies has changed significantly in the past six years, with a larger portion now going directly to private households, which indirectly affects the economy. The share of subsidies going directly to businesses and economic sectors has decreased. The article also discusses the concept of subsidies, noting that the definition has not been legally defined, but a consistent approach has been adopted in the reports. The report maintains its institutional credibility by being published in a comparable form over time, allowing for time series analysis. The report includes various examples, such as the increased value-added tax exemption for agriculture, which is considered a one-off subsidy and not directly included in the subsidy volume. The article also addresses the reduction of financial aids, with the government planning to reduce subsidies by around 1 billion DM in 1986. This reduction is mainly due to the expiration of subsidies for the steel industry and lower expenditures for the coke subsidy. The government is committed to further reducing subsidies in the coming years, with a planned average reduction of over 6.5% in subsidies from 1985 to 1989. The article also discusses the reduction of tax benefits, which is considered a long-term task. The government aims to reduce tax benefits to alleviate the overall tax burden without further increasing it, in line with a growth-oriented tax system and tax relief in the next legislative period. The government also emphasizes the need to simplify taxes and reduce tax benefits. The article highlights the increasing importance of tax benefits compared to financial aids, with the share of tax benefits in subsidies expected to reach 56.4% in 1986. The government has also taken measures to support the economy, such as tax relief for the acquisition of insolvent companies and tax deductions for home construction. The article also discusses the time-limited nature of subsidies, with many subsidies havingThe article discusses the 10th Subventionsbericht (Subsidy Report) of the German government, which outlines the development of financial aids and tax benefits from 1983 to 1986. The report indicates that the total volume of subsidies in 1985 was expected to be 31.9 billion DM, an increase of 1.9 billion DM from 1984. This increase is partly due to the government taking over certain financial obligations previously handled by the states, which has increased the reported subsidy volume without a real expansion of state support. After adjusting for this effect, the increase in 1985 was around 1.1 billion DM or 3.5%. The growth rate of subsidies is expected to be lower than the growth rate of the nominal gross social product. The development of subsidies between 1983 and 1985 was influenced by several factors, including a significant increase in subsidies in the housing sector, support for the German steel industry, and increased expenditures for the coke subsidy due to the coal industry. The structure of subsidies has changed significantly in the past six years, with a larger portion now going directly to private households, which indirectly affects the economy. The share of subsidies going directly to businesses and economic sectors has decreased. The article also discusses the concept of subsidies, noting that the definition has not been legally defined, but a consistent approach has been adopted in the reports. The report maintains its institutional credibility by being published in a comparable form over time, allowing for time series analysis. The report includes various examples, such as the increased value-added tax exemption for agriculture, which is considered a one-off subsidy and not directly included in the subsidy volume. The article also addresses the reduction of financial aids, with the government planning to reduce subsidies by around 1 billion DM in 1986. This reduction is mainly due to the expiration of subsidies for the steel industry and lower expenditures for the coke subsidy. The government is committed to further reducing subsidies in the coming years, with a planned average reduction of over 6.5% in subsidies from 1985 to 1989. The article also discusses the reduction of tax benefits, which is considered a long-term task. The government aims to reduce tax benefits to alleviate the overall tax burden without further increasing it, in line with a growth-oriented tax system and tax relief in the next legislative period. The government also emphasizes the need to simplify taxes and reduce tax benefits. The article highlights the increasing importance of tax benefits compared to financial aids, with the share of tax benefits in subsidies expected to reach 56.4% in 1986. The government has also taken measures to support the economy, such as tax relief for the acquisition of insolvent companies and tax deductions for home construction. The article also discusses the time-limited nature of subsidies, with many subsidies having