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Steuersenkung als Investitionstreiber

Author

Listed:
  • Hentze Tobias

    (Dr. Tobias Hentze ist Leiter des Clusters Staat, Steuern und Soziale Sicherung am Institut der deutschen Wirtschaft (IW) in Köln.)

  • Kauder Björn

    (Dr. Björn Kauder und Dr. Thomas Obst sind Senior Economists am Institut der deutschen Wirtschaft (IW) in Köln.)

  • Obst Thomas

    (Dr. Björn Kauder und Dr. Thomas Obst sind Senior Economists am Institut der deutschen Wirtschaft (IW) in Köln.)

Abstract

Germany has become a high-tax country for companies over the past 15 years. There is currently a lot of discussion in politics about how the tax burden for companies can be lowered in order to enhance private investments. Compared to challenges in the areas of infrastructure or bureaucracy, the disadvantage of a high tax burden can be easily remedied by political decisions. According to simulations, a tax cut would lead to a noticeable upswing in private investments and could also act as a signal in international location competition that should not be underestimated.

Suggested Citation

  • Hentze Tobias & Kauder Björn & Obst Thomas, 2024. "Steuersenkung als Investitionstreiber," Wirtschaftsdienst, Sciendo, vol. 104(8), pages 543-548.
    • Handle: RePEc:vrs:wirtsc:v:104:y:2024:i:8:p:543-548:n:1013
    DOI: 10.2478/wd-2024-0142
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    References listed on IDEAS

    as
    1. Beznoska, Martin & Hentze, Tobias & Obst, Thomas, 2023. "Wachstumschancengesetz: Eine vertane Chance auf mehr Wachstum," IW-Kurzberichte 83/2023, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    2. Kolev, Galina V. & Obst, Thomas, 2020. "Die Abhängigkeit der deutschen Wirtschaft von internationalen Lieferketten," IW-Reports 16/2020, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    3. Clemens Fuest & Susanne Wildgruber, 2017. "Steuerpolitik und Wirtschaftswachstum [Taxation and Economic Growth]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(1), pages 4-8, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • E17 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Forecasting and Simulation: Models and Applications
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt

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