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Steuerpolitische Perspektiven der Unternehmensteuerreform 2008

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  • Johannes Becker
  • Clemens Fuest

Abstract

The reform of the German corporate income tax aims at attracting investment and jobs to Germany and wants to reduce profit shifting to other countries. At the same time, the tax revenue losses are to be kept as low as possible. This article surveys the most important elements of the reform and analyses its economic effects. We argue that the reform makes investment in Germany more interesting for highly profitable investments of multinational firms. Investment by nationally oriented and less profitable firms is likely to decline. Moreover, equity financing of firms with domestic sources of finance is discriminated relative to debt. The overall assessment of the reform is mixed. Die Reform der Unternehmensbesteuerung verfolgt das Ziel, mehr Investitionen und Arbeitsplätze in Deutschland zu halten und die Verlagerung von Buchgewinnen in Niedrigsteuerländer einzuschränken. Gleichzeitig sollen die Steueraufkommensverluste möglichst gering gehalten werden. Dieser Beitrag gibt einen Überblick über die wichtigsten Elemente der Reform und analysiert ihre ökonomischen Auswirkungen. Es zeigt sich, dass die Reform für international agierende, ertragstarke Unternehmen Investitionen in Deutschland interessanter macht, während eher auf das Inland beschränkte und weniger ertragstarke Unternehmen weniger investieren werden. Die Eigenkapitalfinanzierung wird bei rein inländischen Investitionen gegenüber Fremdkapital massiv benachteiligt. Insgesamt ist die Reformbilanz daher gemischt.

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File URL: http://ejournals.duncker-humblot.de/DH/doi/pdf/10.3790/vjh.76.2.39
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Bibliographic Info

Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

Volume (Year): 76 (2007)
Issue (Month): 2 ()
Pages: 39-48

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Handle: RePEc:diw:diwvjh:76-2-4

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Related research

Keywords: Corporate income taxation; tax reform; tax competition;

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References

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  1. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR & CES & MSH, vol. 17(35), pages 449-495, October.
  2. Fred Ramb & Alfons J. Weichenrieder, 2005. "Taxes and the Financial Structure of German Inward FDI," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 141(4), pages 670-692, December.
  3. Ruud de Mooij & S. Ederveen, 2001. "Taxation and foreign direct investment; a synthesis of empirical research," CPB Discussion Paper 3, CPB Netherlands Bureau for Economic Policy Analysis.
  4. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
  5. Alfons Weichenrieder, 2009. "Profit shifting in the EU: evidence from Germany," International Tax and Public Finance, Springer, vol. 16(3), pages 281-297, June.
  6. Buettner, Thiess & Ruf, Martin, 2005. "Tax incentives and the location of FDI: evidence from a panel of German multinationals," Discussion Paper Series 1: Economic Studies 2005,17, Deutsche Bundesbank, Research Centre.
  7. 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, 02.
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