Ausmaß der Gewinnverlagerung multinationaler Unternehmen – empirische Evidenz und Implikationen für die deutsche Steuerpolitik

Jost Heckemeyer and Christoph Spengel

Perspektiven der Wirtschaftspolitik, 2008, vol. 9, issue 1, 37-61

Abstract: Abstract: 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.

Date: 2008
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https://doi.org/10.1111/j.1468-2516.2007.00261.x

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