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Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?

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  • Nicolay Katharina
  • Steinbrenner Daniela

Abstract

Various obstacles, such as a shortage of skilled workers, high labour costs, high corporate taxes, as well as increasing regulatory density and high-energy costs, hamper investment in Germany. In particular, the lack of significant tax reforms has eroded Germany’s tax attractiveness compared to other competitors, including France, the UK and the US in recent years. While the Growth Opportunities Act has positive aspects such as the broadening of tax incentives for research and development and the extension of loss carry back regulations, it does not generally alleviate the issue of high corporate taxes in Germany. Additionally, it does not substantially reduce bureaucratic burdens for businesses, as some of its provisions may increase administrative complexity.

Suggested Citation

  • Nicolay Katharina & Steinbrenner Daniela, 2023. "Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?," Wirtschaftsdienst, Sciendo, vol. 103(10), pages 665-669, October.
    • Handle: RePEc:vrs:wirtsc:v:103:y:2023:i:10:p:665-669:n:7
    DOI: 10.2478/wd-2023-0186
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    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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