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Aktuelle steuerpolitische Konzepte und ihre Folgen für den Standort: Untersuchung zur Wettbewerbsfähigkeit Deutschlands

Author

Listed:
  • Dutt, Verena K.
  • Heinemann, Friedrich
  • Spengel, Christoph
  • Stage, Barbara

Abstract

Die Studie, erstellt vom ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung, analysiert die aktuellen steuerpolitischen Forderungen und deren Folgen für den Steuerwettbewerb. Deutschland weist laut Studie aktuell eine um neun Prozentpunkte höhere Steuerbelastung für Unternehmen auf als der Länderdurchschnitt unter den 27 EU-Staaten, Großbritannien, der Schweiz, den USA, Kanada und Japan. Die Analyse bewertet, wie sich die einzelnen Steuerpläne im Vorfeld der Bundestagswahl auf diese Positionierung im internationalen Steuerwettbewerb auswirken würden.

Suggested Citation

  • Dutt, Verena K. & Heinemann, Friedrich & Spengel, Christoph & Stage, Barbara, 2021. "Aktuelle steuerpolitische Konzepte und ihre Folgen für den Standort: Untersuchung zur Wettbewerbsfähigkeit Deutschlands," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250039, March.
    • Handle: RePEc:zbw:sfustu:250039
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    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. Dziadkowski,Dieter & Franz W. Wagner & Rolf Peffekoven, 2011. "Zum Reformentwurf zur Erneuerung des Steuerrechts von Paul Kirchhof," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(24), pages 03-19, December.
    3. Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
    4. Spengel, Christoph & Evers, Lisa & Evers, Maria Theresia & Scheuering, Uwe & Streif, Frank, 2013. "Die Folgen von Substanzsteuern für Familienunternehmen, Staat und Gesellschaft," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110567.
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