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Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?

Author

Listed:
  • Clemens Fuest
  • Felix Hugger
  • Florian Neumeier

Abstract

Von den gesamten globalen Gewinnen der größten deutschen multinationalen Unternehmen entfallen 9% auf Tochtergesellschaften, die in Steueroasen ansässig sind. Nach Schätzungen des ifo Instituts lassen sich 62% dieser Gewinne auf realwirtschaftliche Aktivitäten zurückführen, 38% sind das Resultat von Gewinnverlagerung zur Vermeidung von Steuern. Dadurch entgehen dem deutschen Fiskus jährlich Steuereinnahmen in Höhe von etwa 1,6 Mrd. Euro. Bezieht man zusätzlich die Aktivitäten von kleineren deutschen multinationalen Unternehmen sowie von deutschen Tochtergesellschaften ausländischer multinationaler Unternehmen ein, ergibt sich ein Steueraufkommensverlust von 5,7 Mrd. Euro pro Jahr.

Suggested Citation

  • Clemens Fuest & Felix Hugger & Florian Neumeier, 2021. "Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(01), pages 38-42, January.
    • Handle: RePEc:ces:ifosdt:v:74:y:2021:i:01:p:38-42
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    References listed on IDEAS

    as
    1. Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022. "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 454-477.
    2. Dhammika Dharmapala, 2014. "What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 421-448, December.
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    More about this item

    Keywords

    Großunternehmen; Steuereinnahmen; Steuervermeidung; Gewinnverlagerung; Deutschland;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • L24 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Contracting Out; Joint Ventures

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