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
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
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 4 (2003)
Issue (Month): 1 (02)
|Contact details of provider:|| Web page: http://www.blackwellpublishing.com/journal.asp?ref=1465-6493|
More information through EDIRC
|Order Information:||Web: http://www.blackwellpublishing.com/subs.asp?ref=1465-6493|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- Michael Devereux & Rachel Griffith, 1996.
"Taxes and the location of production: evidence from a panel of US multinationals,"
IFS Working Papers
W96/14, Institute for Fiscal Studies.
- 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.
- 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.
- Enrique G. Mendoza & Assaf Razin & Linda L. Tesar, 1994. "Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption," NBER Working Papers 4864, National Bureau of Economic Research, Inc.
- 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, September.
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:bla:perwir:v:4:y:2003:i:1:p:123-136. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing)or (Christopher F. Baum)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.