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Die Gewerbesteuerreform: Das Ende der Gewinnverlagerung in lokale Steueroasen?

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  • Johannes Kochems

Abstract

Die Regierungsparteien adressieren mit der angedachten Gewerbesteuerreform zur Bekämpfung von lokalen Gewerbesteueroasen ein wichtiges Thema. Neben globalen Initiativen zur Bekämpfung der internationalen Steuerver¬meidung bedarf es auch nationaler Anstrengungen, um die Steuervermeidung auf der subnationalen Ebene zu reduzieren. Es ist ex ante nicht klar, ob die dargelegten Maßnahmen bereits ausreichen, um der Gewinnverlagerung in lokale Steueroasen ausreichend entgegenzuwirken.

Suggested Citation

  • Johannes Kochems, 2025. "Die Gewerbesteuerreform: Das Ende der Gewinnverlagerung in lokale Steueroasen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 78(08), pages 24-29, August.
    • Handle: RePEc:ces:ifosdt:v:78:y:2025:i:08:p:24-29
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