IDEAS home Printed from https://ideas.repec.org/a/ces/ifosdt/v71y2018i21p46-55.html
   My bibliography  Save this article

Der internationale Steuerwettbewerb aus Unternehmenssicht

Author

Listed:
  • Ann-Christin Rathje
  • Klaus Wohlrabe

Abstract

Zur Untersuchung des internationalen Steuerwettbewerbs und dessen Auswirkungen für die deutsche Wirtschaft befragte das ifo Institut im Auftrag der Stiftung Familienunternehmen von April bis Juli 2018 mehr als 1 250 Familien- und Nicht-Familienunternehmen aus Deutschland. Den Ergebnissen der Unternehmensbefragung zufolge wird der internationale Steuerwettbewerb von dem Großteil (59,2%) der Unternehmen als stark oder eher stark eingestuft. Von den im Zuge der Steuerreform in den USA reduzierten Steuersätzen können etwa 60% der befragten Unternehmen mit Betriebsstätten in den USA finanzielle Vorteile erzielen. Unter den ausschließlich in Deutschland tätigen Unternehmen geben lediglich 1,9% an, vom internationalen Steuerwettbewerb in Summe profitieren zu können. Eine erhebliche Steigerung der Investitionstätigkeiten in den USA infolge der Steuerreform wird unter den befragten Unternehmen insgesamt nicht verzeichnet. Von den Unternehmen mit Betriebsstätten in den USA planen jedoch knapp 27% den Ausbau und 14,2% die Neuerrichtung von US-Kapazitäten. Eine deutliche Mehrheit der befragten Unternehmen vertritt die Ansicht, die deutsche Politik solle Maßnahmen ergreifen, um auf den internationalen Steuerwettbewerb zu reagieren. Den größten Reformbedarf sehen sie in der Reduktion von Bürokratie.

Suggested Citation

  • Ann-Christin Rathje & Klaus Wohlrabe, 2018. "Der internationale Steuerwettbewerb aus Unternehmenssicht," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(21), pages 46-55, November.
  • Handle: RePEc:ces:ifosdt:v:71:y:2018:i:21:p:46-55
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/sd-2018-21-rathje-wohlrabe-internationaler-steuerwettbewerb-2018-11-08.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
    2. Friedrich Heinemann & Marcel Olbert & Olena Pfeiffer & Thomas Schwab & Christoph Spengel & Kathrin Stutzenberger, 2018. "Implications of the US Tax Reform for Transatlantic FDI," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 53(2), pages 87-93, March.
    3. Spengel, Christoph & Evers, Lisa & Zinn, Benedikt, 2012. "Unternehmensbesteuerung in Deutschland: Eine kritische Bewertung und Handlungsempfehlungen für die aktuelle Steuerpolitik," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110553, March.
    4. Dorine Boumans, 2017. "ifo World Economic Survey May 2017," ifo World Economic Survey, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 1-20, May.
    5. 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.
    6. Bräutigam, Rainer & Heinemann, Friedrich & Schwab, Thomas & Spengel, Christoph & Stutzenberger, Kathrin, 2018. "Internationaler Steuerwettbewerb: Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 196399, March.
    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. M. Shanmugam, 2020. "Research and Development Intensity and Effective Tax Rate: Empirical Evidence from India," Emerging Economy Studies, International Management Institute, vol. 6(2), pages 223-234, November.
    3. Michael P. Devereux, 2003. "Measuring Taxes on Income from Capital," CESifo Working Paper Series 962, CESifo.
    4. Etemadnia, Hamideh & Goetz, Stephan J. & Canning, Patrick & Tavallali, Mohammad Sadegh, 2015. "Optimal wholesale facilities location within the fruit and vegetables supply chain with bimodal transportation options: An LP-MIP heuristic approach," European Journal of Operational Research, Elsevier, vol. 244(2), pages 648-661.
    5. Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
    6. 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.
    7. Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
    8. Assaf Razin & Efraim Sadka, 2007. "Productivity and Taxes as Drivers of FDI," Working Papers 172007, Hong Kong Institute for Monetary Research.
    9. Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Other publications TiSEM 3138edef-d645-4113-9981-3, Tilburg University, School of Economics and Management.
    10. Mr. Shafik Hebous & Andualem Mengistu, 2024. "Efficient Economic Rent Taxation under a Global Minimum Corporate Tax," IMF Working Papers 2024/057, International Monetary Fund.
    11. Spengel, Christoph & Li, Wei & Zinn, Benedikt & Finke, Katharina, 2011. "The Computation and Comparison of the Effective Tax Burden in Four Asian Countries," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 52(1), pages 13-39, June.
    12. Patrick Legros, 2004. "Subventions et politique de concurrence," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 11-24.
    13. Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
    14. Ralf Ewert & Rainer Niemann, 2012. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 83-120, March.
    15. Creedy, John & Gemmell, Norman, 2015. "Taxation and the User Cost of Capital : An Introduction," Working Paper Series 19269, Victoria University of Wellington, Chair in Public Finance.
    16. Fabling, Richard & Gemmell, Norman & Kneller, Richard & Sanderson, Lynda, 2013. "Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand," Working Paper Series 18787, Victoria University of Wellington, Chair in Public Finance.
    17. Hélène Laurent & Michel Mignolet & Olivier Meunier, 2009. "Regional policy: What is the most efficient instrument?," Papers in Regional Science, Wiley Blackwell, vol. 88(3), pages 491-507, August.
    18. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    19. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    20. Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9), pages 1048-1066.

    More about this item

    Keywords

    Internationales Steuerrecht; Steuerwettbewerb; Steuer; Steuerreform; Unternehmen; Steuerharmonisierung;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

    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:21:p:46-55. 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.