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Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?

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  • Doina Maria Rădulescu
  • Michael Stimmelmayr

Abstract

The latest German tax reform addresses the reduction of the corporate tax burden as well as the issue of tax shifting activities by multinationals. With the aid of ifoMOD, a dynamic computable general equilibrium model, we quantify the outcome of this reform. Our results show that the reform induces a significant decline in corporate sector investments since those firms suffer a cumulative double taxation. As a consequence, GDP decreases by 0.6% in the long‐run and overall welfare declines by 0.7% in terms of GDP. The economic activity could, however, be enhanced, if one would abstract from taxing capital gains.

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  • Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.
    • Handle: RePEc:bla:perwir:v:9:y:2008:i:1:p:19-36
    DOI: 10.1111/j.1468-2516.2007.00260.x
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    References listed on IDEAS

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    1. Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(03), pages 50-59, October.
    2. repec:ces:ifodic:v:6:y:2008:i:3:p:14567224 is not listed on IDEAS
    3. Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The enterprise tax reform of 2008: Germany's answer to globalization or just patchwork?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(02), pages 30-38, January.
    4. Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Leibniz Centre for European Economic Research.
    5. Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW Kiel).

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