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Der internationale Steuerwettbewerb aus Unternehmenssicht

Author

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  • Ann-Christin Rathje
  • Klaus Wohlrabe

Abstract

Zur Untersuchung des internationalen Steuerwettbewerbs und dessen Auswirkungen für die deutsche Wirtschaft befragte das ifo Institut im Auftrag der Stiftung Familienunternehmen von April bis Juli 2018 mehr als 1 250 Familien- und Nicht-Familienunternehmen aus Deutschland. Den Ergebnissen der Unternehmensbefragung zufolge wird der internationale Steuerwettbewerb von dem Großteil (59,2%) der Unternehmen als stark oder eher stark eingestuft. Von den im Zuge der Steuerreform in den USA reduzierten Steuersätzen können etwa 60% der befragten Unternehmen mit Betriebsstätten in den USA finanzielle Vorteile erzielen. Unter den ausschließlich in Deutschland tätigen Unternehmen geben lediglich 1,9% an, vom internationalen Steuerwettbewerb in Summe profitieren zu können. Eine erhebliche Steigerung der Investitionstätigkeiten in den USA infolge der Steuerreform wird unter den befragten Unternehmen insgesamt nicht verzeichnet. Von den Unternehmen mit Betriebsstätten in den USA planen jedoch knapp 27% den Ausbau und 14,2% die Neuerrichtung von US-Kapazitäten. Eine deutliche Mehrheit der befragten Unternehmen vertritt die Ansicht, die deutsche Politik solle Maßnahmen ergreifen, um auf den internationalen Steuerwettbewerb zu reagieren. Den größten Reformbedarf sehen sie in der Reduktion von Bürokratie.

Suggested Citation

  • Ann-Christin Rathje & Klaus Wohlrabe, 2018. "Der internationale Steuerwettbewerb aus Unternehmenssicht," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(21), pages 46-55, November.
  • Handle: RePEc:ces:ifosdt:v:71:y:2018:i:21:p:46-55
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Internationales Steuerrecht; Steuerwettbewerb; Steuer; Steuerreform; Unternehmen; Steuerharmonisierung;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

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