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Ausma� der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik

  • Jost H. Heckemeyer
  • Christoph Spengel

While the existence of outward profit shifting within multinationals at the expense of Germanys national tax revenue is a well-established fact, the exact volume of such activities is at the heart of an ongoing political and academic debate. This article thoroughly analyses the most prominent and most daring of all circulating estimates, a study recently published by the German Institute for Economic Research (DIW). We reveal its shortcomings and in return present new estimates. Corresponding tax policy implications will also be pointed out. Copyright 2007 die Autoren Journal compilation 2007, Verein für Socialpolitik und Blackwell Publishing Ltd.

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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1468-2516.2007.00261.x
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Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

Volume (Year): 9 (2008)
Issue (Month): 1 (02)
Pages: 37-61

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Handle: RePEc:bla:perwir:v:9:y:2008:i:1:p:37-61
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  1. Fred Ramb & Alfons Weichenrieder, 2004. "Taxes and the Financial Structure of German Inward FDI," CESifo Working Paper Series 1355, CESifo Group Munich.
  2. Huizinga, Harry & Laeven, Luc, 2008. "International profit shifting within multinationals: A multi-country perspective," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
  3. Grubert, Harry, 1998. "Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings," Journal of Public Economics, Elsevier, vol. 68(2), pages 269-290, May.
  4. Homburg, Stefan, 2007. "Die Zinsschranke - eine beispiellose Steuerinnovation," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 717-728.
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