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The enterprise tax reform of 2008: Germany's answer to globalization or just patchwork?

Author

Listed:
  • Christian Baretti
  • Doina Radulescu
  • Michael Stimmelmayr
  • Doina Maria Radulescu

Abstract

At the beginning of 2008 the enterprise tax reform took effect in Germany. Christian Baretti, Doina Maria Radulescu and Michael Stimmelmayr examine the extent to which the reform has improved Germany's attractiveness as a business location. In their opinion the lowering of the tax burden for corporations is in keeping with this goal. The arguments for the other measures - in particular the counter-financing - are not so compelling, however. Despite its positive signals, the tax reform proves to be a patchwork in many areas

Suggested Citation

  • 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.
    • Handle: RePEc:ces:ifosdt:v:61:y:2008:i:02:p:30-38
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    References listed on IDEAS

    as
    1. Stimmelmayr, Michael, 2007. "Fundamental Capital Income Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 23, number urn:isbn:9783161492617, December.
    2. 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.
    3. Doina Maria Radulescu, 2007. "CGE Models and Capital Income Tax Reforms," Lecture Notes in Economics and Mathematical Systems, Springer, number 978-3-540-73320-1, December.
    4. Margit Schratzenstaller, 2007. "Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 21-38.
    5. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
    6. G. Carone & A. Salomäki, 2001. "Reforms in tax-benefit systems in order to increase emplyoment incentives in the EU," European Economy - Economic Papers 2008 - 2015 160, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    7. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.
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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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