IDEAS home Printed from https://ideas.repec.org/a/ces/ifosdt/v71y2018i11p57-67.html
   My bibliography  Save this article

US-Steuer-und Handelspolitik – Einschätzung der Auswirkungen und bevorzugte Politikmaßnahmen weltweit

Author

Listed:
  • Dorine Boumans
  • Carla Krolage

Abstract

In der April-Umfrage des ifo World Economic Survey (WES) wurden die Teilnehmer nach ihrer Einschätzung der durch die US-Reformen der Steuer- und Handelspolitik angestoßenen Veränderungen befragt. Eine deutliche Mehrheit der Befragungsteilnehmer geht davon aus, dass die Änderungen der US-Handelspolitik negative Auswirkungen auf die jeweiligen Herkunftsländer der Experten sowie auf die USA haben. Die Einschätzung der Steuerreform ist differenzierter: Während etwa die Hälfte der Experten von negativen Auswirkungen auf ihr jeweiliges Land ausgeht, erwartet die Mehrheit, dass die USA von dieser Reform profitieren werden.

Suggested Citation

  • Dorine Boumans & Carla Krolage, 2018. "US-Steuer-und Handelspolitik – Einschätzung der Auswirkungen und bevorzugte Politikmaßnahmen weltweit," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 57-67, June.
  • Handle: RePEc:ces:ifosdt:v:71:y:2018:i:11:p:57-67
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/sd-2018-11-boumans-krolage-wes-us-steuerpolitik-2018-06-14.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Congressional Budget Office, 2018. "The Budget and Economic Outlook: 2018 to 2028," Reports 53651, Congressional Budget Office.
    2. Carla Krolage & Klaus Wohlrabe, 2018. "Auswirkungen der US-Steuerreform auf deutsche Unternehmen - Ergebnisse einer Unternehmensumfrage," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(07), pages 74-76, April.
    3. Michael P. Devereux & Simon Loretz, 2013. "What Do We Know About Corporate Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 745-774, September.
    4. Congressional Budget Office, 2017. "An Analysis of Corporate Inversions," Reports 53093, Congressional Budget Office.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected effects of the US tax reform on other countries: global and local survey evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1608-1630, December.
    2. Andrey V. Korytin, 2020. "Tax Burden Influence on the Foreign Direct Investment Distribution by Economic Industries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 68-86, February.
    3. Michael Berlemann & Vera Jahn & Robert Lehmann, 2018. "Auswege aus dem Dilemma der empirischen Mittelstandsforschung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(23), pages 22-28, December.
    4. Dale Jorgenson & Mun Ho & Jon Samuels, 2019. "Educational Intensity and the Sources of, and Prospects for, U.S. Economic Growth," International Productivity Monitor, Centre for the Study of Living Standards, vol. 36, pages 161-186, Spring.
    5. Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
    6. Pete Maniloff & Dale T. Manning, 2015. "Division of Nonrenewable Resource Rents: A Model of Asymmetric Nash Competition with State Control of Heterogeneous Resources," Working Papers 2015-08, Colorado School of Mines, Division of Economics and Business.
    7. Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working papers of CATT hal-02939340, HAL.
    8. Dominika Langenmayr & Franz Reiter, 2022. "Trading offshore: evidence on banks’ tax avoidance," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(3), pages 797-837, July.
    9. Karl Zimmermann, 2019. "Public Infrastructure Provision in the Presence of Terms-of-Trade Effects and Tax Competition," EconStor Preprints 193458, ZBW - Leibniz Information Centre for Economics.
    10. Joshua C. C. Chan & Liana Jacobi & Dan Zhu, 2019. "How Sensitive Are VAR Forecasts to Prior Hyperparameters? An Automated Sensitivity Analysis," Advances in Econometrics, in: Topics in Identification, Limited Dependent Variables, Partial Observability, Experimentation, and Flexible Modeling: Part A, volume 40, pages 229-248, Emerald Group Publishing Limited.
    11. Kato, Hayato, 2015. "Lobbying and Tax Competition in an Agglomeration Economy: A Reverse Home Market Effect," CCES Discussion Paper Series 56, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    12. Andersen, Torben M. & Sørensen, Allan, 2023. "The interdependencies between the private and public sectors in open economies," European Economic Review, Elsevier, vol. 160(C).
    13. Frederick Treyz & Peter Evangelakis, 2018. "Immigration and United States Economic Growth," Business Economics, Palgrave Macmillan;National Association for Business Economics, vol. 53(3), pages 134-140, July.
    14. Simon Loretz & Margit Schratzenstaller-Altzinger, 2019. "Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), pages 61-71, January.
    15. Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
    16. Sen, Suphi & Vollebergh, Herman, 2018. "The effectiveness of taxing the carbon content of energy consumption," Journal of Environmental Economics and Management, Elsevier, vol. 92(C), pages 74-99.
    17. Filippo Occhino, 2020. "The Effect of the 2017 Tax Reform on Investment," Economic Commentary, Federal Reserve Bank of Cleveland, vol. 2020(17), pages 1-5, July.
    18. Askoldas Podviezko & Lyudmila Parfenova & Andrey Pugachev, 2019. "Tax Competitiveness of the New EU Member States," JRFM, MDPI, vol. 12(1), pages 1-19, February.
    19. Miniaci Raffaele & Panteghini Paolo M. & Rivolta Giulia, 2022. "The estimation of reaction functions under tax competition," German Economic Review, De Gruyter, vol. 23(2), pages 301-339, May.
    20. Vipul Bhatt & Andre R. Neveu, 2019. "Re-Thinking Debt Burden: Going with the Flow?," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 45(2), pages 179-203, April.

    More about this item

    Keywords

    Steuerreform; Steuerpolitik; Außenwirtschaftspolitik; Weltwirtschaft; USA;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • O51 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - U.S.; Canada

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:71:y:2018:i:11:p:57-67. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.