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Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018

Author

Listed:
  • Spengel, Christoph
  • Heinemann, Friedrich
  • Olbert, Marcel
  • Pfeiffer, Olena
  • Schwab, Thomas
  • Stutzenberger, Kathrin

Abstract

Das Projekt befasst sich mit dem aktuellen Vorhaben zur Reform der Unternehmensbesteuerung in den USA. Wenngleich Details noch offen sind, zeichnen sich eine deutliche Steuersenkung sowie eine Abkehr der Besteuerung des Welteinkommens ab. Im Falle einer Umsetzung der Reform wird sich die Rolle der USA im globalen Steuerwettbewerb signifikant verbessern. Ziel des Projektes ist es deshalb die Auswirkungen auf Europa insbesondere vor dem Hintergrund der sich durch die Reform verändernden Anreize für grenzüberschreitende Investitionen zu untersuchen. Zudem werden die möglichen Folgen für die Wettbewerbsfähigkeit von Unternehmensstandorten und denkbare steuerpolitische Strategien für die EU beleuchtet.

Suggested Citation

  • Spengel, Christoph & Heinemann, Friedrich & Olbert, Marcel & Pfeiffer, Olena & Schwab, Thomas & Stutzenberger, Kathrin, 2018. "Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 181905, June.
    • Handle: RePEc:zbw:zewexp:181905
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    References listed on IDEAS

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    Cited by:

    1. Sebastian Eichfelder & Jonathan Hoke, 2020. "Steuerpolitik in der COVID-19-Krise [Tax Policy in the COVID-19 Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(10), pages 767-773, October.
    2. Schmidt, Torsten & Blagov, Boris & Döhrn, Roland & Grozea-Helmenstein, Daniela & Jäger, Philipp & Micheli, Martin & Rujin, Svetlana, 2018. "Die wirtschaftliche Entwicklung im Ausland: Leichte Dämpfer für die Weltwirtschaft," RWI Konjunkturberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, vol. 69(1), pages 5-39.
    3. 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.
    4. Cristian Carini & Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2020. "Deferred taxation under default risk," Journal of Economics, Springer, vol. 129(1), pages 33-48, January.
    5. Henning Vöpel & Harms Bandholz & Gabriel Felbermayr & Christoph Spengel & Jost Heckemeyer & Martin Mosler & Niklas Potrafke & Henrik Müller & Gabriel J. Felbermayr, 2020. "Die USA vor dem Wahlkampf: Die Spuren Donald Trumps in Wirtschaft und Politik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 03-29, January.
    6. Thi, Hoang Ha Nguyen & Weichenrieder, Alfons J., 2021. "C and S corporation banks: Did Trump's tax reform lead to differential effects?," SAFE Working Paper Series 328, Leibniz Institute for Financial Research SAFE.
    7. Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2020. "Is international tax competition only about taxes? A market-based perspective," Journal of Comparative Economics, Elsevier, vol. 48(4), pages 891-912.
    8. Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018. "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(04), pages 03-19, February.
    9. Frank Barry, 2019. "Aggressive Tax Planning Practices and Inward-FDI Implications for Ireland of the New US Corporate Tax Regime," The Economic and Social Review, Economic and Social Studies, vol. 50(2), pages 325-340.
    10. Sebastian Beer & Mr. Alexander D Klemm & Ms. Thornton Matheson, 2018. "Tax Spillovers from US Corporate Income Tax Reform," IMF Working Papers 2018/166, International Monetary Fund.
    11. Döhrn, Roland & Barabas, György & Blagov, Boris & Fuest, Angela & Gebhardt, Heinz & Jessen, Robin & Micheli, Martin & Rujin, Svetlana & Zwick, Lina, 2018. "Die wirtschaftliche Entwicklung im Inland: Konjunktur-Hoch hält an, aber Wolken am Horizont," RWI Konjunkturberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, vol. 69(1), pages 41-103.
    12. F. De Sloover & Y. Saks, 2018. "Is job polarisation accompanied by wage polarisation?," Economic Review, National Bank of Belgium, issue iii, pages 79-90, september.
    13. Barry Frank, 2019. "Ireland and the changing global foreign direct investment landscape," Administration, Sciendo, vol. 67(3), pages 93-110, August.

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