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German Tax Reform - An International Perspective

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  • Ulrich Schreiber

Abstract

Ulrich Schreiber discusses the economic and legal aspects of the corporate income tax reform and considers its effects for both inbound and outbound foreign investment. With respect to the latter, the reform makes foreign equity financed investment more attractive. At the same time, it may increase Germany's attractiveness for equity financed inbound investment.

Suggested Citation

  • Ulrich Schreiber, 2001. "German Tax Reform - An International Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 504-513, August.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200108)57:4_525:gtr-ai_2.0.tx_2-5
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    References listed on IDEAS

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    1. 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.
    2. Stefan Homburg, 1999. "Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 1-17, March.
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    Cited by:

    1. Peter Birch Sørensen, 2002. "The German Business Tax Reform of 2000: A General Equilibrium Analysis," German Economic Review, Verein für Socialpolitik, vol. 3(4), pages 347-378, November.
    2. Josef Honerkamp & Stefan Moog & Bernd Raffelhüschen, 2004. "Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," CESifo Working Paper Series 1307, CESifo.
    3. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo.
    4. Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
    5. Michael Keen, 2002. "The German Tax Reform of 2000," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 603-621, September.

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