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Tax policy: The fiscal revenue effects of international tax planning

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  • Beznoska, Martin
  • Hentze, Tobias

Abstract

In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.

Suggested Citation

  • Beznoska, Martin & Hentze, Tobias, 2016. "Tax policy: The fiscal revenue effects of international tax planning," IW-Kurzberichte 25.2016, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    • Handle: RePEc:zbw:iwkkur:252016
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