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

Jost H. Heckemeyer and Christoph Spengel

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

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. Copyright 2007 die Autoren Journal compilation 2007, Verein für Socialpolitik und Blackwell Publishing Ltd.

Date: 2008

Downloads: (external link)
http://www.blackwell-synergy.com/doi/abs/10.1111/j.1468-2516.2007.00261.x link to full text (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:bla:perwir:v:9:y:2008:i:1:p:37-61

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1465-6493

Access Statistics for this article

Perspektiven der Wirtschaftspolitik is edited by Lars P. Feld, Jürgen von Hagen, Bernd Rudolph and Achim Wambach

More articles in Perspektiven der Wirtschaftspolitik from Blackwell Publishing
Series data maintained by Christopher F. Baum ().