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Deutschland ist kein Niedrigsteuerland – eine Replik auf den Beitrag von Hettich und Schmidt*und ein Beitrag zur (Er‐)Klärung der Methoden zur Messung der Unternehmenssteuerbelastung

Author

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  • Gerd, Rico A. Gutekunst
  • Und Lothar Hermann
  • Lammersen

Abstract

A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison, and that a tax reform which aims at reducing the effective tax burden on German corporations is not necessary. In our paper, we critically review the method used for that study. In a second step, we present approaches which we assume to be better suited for such an analysis, and results generated by these approaches. We conclude that Germany cannot be considered to be a low tax country.

Suggested Citation

  • Gerd, Rico A. Gutekunst & Und Lothar Hermann & Lammersen, 2003. "Deutschland ist kein Niedrigsteuerland – eine Replik auf den Beitrag von Hettich und Schmidt*und ein Beitrag zur (Er‐)Klärung der Methoden zur Messung der Unternehmenssteuerbelastung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(1), pages 123-136, February.
    • Handle: RePEc:bla:perwir:v:4:y:2003:i:1:p:123-136
    DOI: 10.1111/1468-2516.t01-1-00009
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    References listed on IDEAS

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    1. David Carey & Harry Tchilinguirian, 2000. "Average Effective Tax Rates on Capital, Labour and Consumption," OECD Economics Department Working Papers 258, OECD Publishing.
    2. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    3. Mervyn A. King & Don Fullerton, 1984. "The United Kingdom," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 31-86, National Bureau of Economic Research, Inc.
    4. Jacobs, Otto H., 1999. "Unternehmenssteuerbelastung im internationalen Vergleich: Anhörung vor dem Finanzausschuß des Deutschen Bundestages am 23. Juni 1999," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110470, September.
    5. Jacobs, Otto H. & Spengel, Christoph & Gutekunst, Gerd & Hermann, Rico A. & Jaeger, Claudia & Müller, Katja & Seybold, Michaela & Stetter, Thorsten & Vituschek, Michael, 2000. "Stellungnahme zum Steuersenkungsgesetz," ZEW Dokumentationen 00-04, ZEW - Leibniz Centre for European Economic Research.
    6. Mervyn A. King & Don Fullerton, 1984. "Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 1-6, National Bureau of Economic Research, Inc.
    7. Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June.
    8. Jacobs, Otto H. & Spengel, Christoph & Gutekunst, Gerd & Hermann, Rico A. & Jaeger, Claudia & Müller, Katja & Seybold, Michaela & Stetter, Thorsten & Vituschek, Michael, 2000. "Stellungnahme zum Steuersenkungsgesetz," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110485, September.
    9. Mervyn A. King & Don Fullerton, 1984. "The United States," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 193-267, National Bureau of Economic Research, Inc.
    10. Mervyn A. King & Don Fullerton, 1984. "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany," NBER Books, National Bureau of Economic Research, Inc, number king84-1, May.
    11. Frank Hettich & Carsten Schmidt, 2001. "Die deutsche Steuerbelastung im internationalen Vergleich: Warum Deutschland (k)eine Steuerreform braucht," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 2(1), pages 45-60, February.
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    Cited by:

    1. Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 45-51, 02.
    2. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    3. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, February.
    4. repec:ces:ifodic:v:1:y:2003:i:2:p:14567960 is not listed on IDEAS
    5. Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.
    6. Johannes Becker & Clemens Fuest, 2006. "Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 35-42, February.
    7. Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 45-51, February.

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