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Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen

Author

Listed:
  • Bührle, Theresa
  • Nicolay, Katharina
  • Spengel, Christoph
  • Wickel, Sophia

Abstract

Die Forscher des ZEW Mannheim rund um Professor Christoph Spengel kommen zu folgendem Ergebnis: Der Steuerwettbewerb hat sich abgeschwächt. Bestimmte Instrumente gegen die Gewinnverlagerung wirken. Das führt aber bisher nicht zu einer Angleichung der Steuersätze auf niedrigerem Niveau.

Suggested Citation

  • Bührle, Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023. "Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 273177, March.
    • Handle: RePEc:zbw:sfustu:273177
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    References listed on IDEAS

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    1. Ufuk Akcigit & John Grigsby & Tom Nicholas & Stefanie Stantcheva, 2022. "Taxation and Innovation in the Twentieth Century," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 137(1), pages 329-385.
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