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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

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  • Gerd 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. Copyright Verein für Socialpolitik und Blackwell Publishers Ltd, 2002

Suggested Citation

  • Gerd 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
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    References listed on IDEAS

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    1. 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.
    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. 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 - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research, number 110485, May.
    4. Jacobs, Otto H., 1999. "Unternehmenssteuerbelastung im internationalen Vergleich: Anhörung vor dem Finanzausschuß des Deutschen Bundestages am 23. Juni 1999," ZEW Expertises, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research, number 110470, May.
    5. 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, June.
    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.
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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. repec:ces:ifodic:v:1:y:2003:i:2:p:14567960 is not listed on IDEAS

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