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Die deutsche Steuerbelastung im internationalen Vergleich: Warum Deutschland (k)eine Steuerreform braucht

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  • Frank Hettich
  • Carsten Schmidt

Abstract

This paper attacks the widespread view that the latest (corporate) income tax reform in Germany was urgently needed to reduce the tax burden on the German economy. In the run‐up to this tax reform, the public debate focused on nominal income tax rates and hence neglected the determination of the tax base. Empirical results on effective tax burdens in OECD countries show that a reform of German (corporate) capital taxation cannot be justified on the grounds of the tax burden. The international comparison of effective average tax rates shows that the corporate tax burden in Germany steadily declined from 1980 and was in 1996 lower than in most other industrialised countries. However, we argue that not only the actual tax burden but also the complexity of a tax system determines its international competitiveness. A German tax reform was – and still is – necessary due to the lasting complexity of the tax system and the relatively high tax burden on labour.

Suggested Citation

  • Frank Hettich & Carsten Schmidt, 2001. "Die deutsche Steuerbelastung im internationalen Vergleich: Warum Deutschland (k)eine Steuerreform braucht," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 2(1), pages 45-60, February.
    • Handle: RePEc:bla:perwir:v:2:y:2001:i:1:p:45-60
    DOI: 10.1111/1468-2516.00031
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    References listed on IDEAS

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    1. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    2. Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June.
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    Cited by:

    1. Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 45-51, 02.
    2. Frank Hettich & Carsten Schmidt, 2003. "Erwiderung zur Replik von Gutekunst et al. “Deutschland ist kein Niedrigsteuerland”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(1), pages 137-140, February.
    3. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    4. Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.
    5. Johannes Becker & Clemens Fuest, 2006. "Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 35-42, February.
    6. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, February.
    7. Gerd, Rico A. Gutekunst & Und Lothar Hermann & Lammersen, 2003. "Deutschland ist kein Niedrigsteuerland – eine Replik auf den Beitrag von Hettich und Schmidt*und ein Beitrag zur (Er‐)Klärung der Methoden zur Messung der Unternehmenssteuerbelastung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(1), pages 123-136, February.
    8. Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 45-51, February.
    9. Volker Börstinghaus & Andrea Weinalt, 2002. "Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 3(1), pages 105-116, February.
    10. repec:ces:ifodic:v:1:y:2003:i:2:p:14567960 is not listed on IDEAS
    11. Hans Pitlik, 2005. "Folgt die Steuerpolitik in der EU der Logik des Steuerwettbewerbs," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 256/2005, Department of Economics, University of Hohenheim, Germany.

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