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Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform

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  • Christoph Spengel

    (Universität Mannheim und ZEW)

Abstract

Summary The principle aims of the German tax reform which will take effect from 2001 on are to encourage investment, to strengthen international competitiveness and to restructure the tax system so that it fits with the principle goals of the Common Market. The German tax reform is an important reform since it replaced the full imputation tax system and introduced a shareholder relief system, reduced the corporate and personal income tax rates and finally broadened the tax base by cutting back depreciation allowances. The effects of the German tax reform on domestic and on cross-border (inbound and outbound) investment within the EU were analysed by applying the well known approach of King and Fullerton for the measurement of marginal effective tax rates. Although the nominal corporation tax rate has been reduced significantly it is not clear from the results whether the reform can encourage investment and improve the attractiveness of Germany as a business location for both domestic and foreign investors.

Suggested Citation

  • Christoph Spengel, 2002. "Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 710-742, December.
    • Handle: RePEc:spr:sjobre:v:54:y:2002:i:8:d:10.1007_bf03372693
    DOI: 10.1007/BF03372693
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    References listed on IDEAS

    as
    1. David F. Bradford & Don Fullerton, 1981. "Pitfalls in the Construction and Use of Effective Tax Rates," NBER Working Papers 0688, National Bureau of Economic Research, Inc.
    2. Auerbach, Alan J, 1983. "Taxation, Corporate Financial Policy and the Cost of Capital," Journal of Economic Literature, American Economic Association, vol. 21(3), pages 905-940, September.
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    More about this item

    Keywords

    H25; H32;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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