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Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?

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  • Eichfelder, Sebastian
  • Kluska, Mike
  • Knaisch, Jonas
  • Selle, Juliane

Abstract

Wir vergleichen den Einfluss von zwei unterschiedlichen steuerpolitischen Strategien - einer dauerhaften Senkung der Unternehmenssteuerbelastung (etwa durch Senkung des Körperschaftsteuersatzes) und temporärer steuerlicher Investitionsanreize (etwa über Sonderabschreibungen). Dabei greifen wir sowohl auf die empirische Literatur zum Einfluss von Unternehmenssteuern als auch auf international anerkannte Indizes zur Standortattraktivität zurück. Es zeigt sich, dass der direkte Einfluss von Unternehmenssteuern auf anerkannte Standortindizes gering ist, während die empirische Literatur starke Effekte von Investitionsanreizen dokumentiert. Aus diesem Grund sollte sich die Finanzpolitik auf die Förderung von Investitionen in wesentlichen Bereichen konzentrieren, in denen Deutschland Defizite aufweist (Dekarbonisierung, Demographie, Digitalisierung, Infrastruktur).

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  • Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:263
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    More about this item

    Keywords

    Standortattraktivität; Investitionstätigkeit; Steuerpolitik; Wachstum;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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