Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?

Doina Radulescu and Michael Stimmelmayr

Perspektiven der Wirtschaftspolitik, 2008, vol. 9, issue 1, 19-36

Abstract: Abstract: The latest German tax reform addresses the reduction of the corporate tax burden as well as the issue of tax shifting activities by multinationals. With the aid of ifoMOD, a dynamic computable general equilibrium model, we quantify the outcome of this reform. Our results show that the reform induces a significant decline in corporate sector investments since those firms suffer a cumulative double taxation. As a consequence, GDP decreases by 0.6% in the long‐run and overall welfare declines by 0.7% in terms of GDP. The economic activity could, however, be enhanced, if one would abstract from taxing capital gains.

Date: 2008
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://doi.org/10.1111/j.1468-2516.2007.00260.x

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: https://EconPapers.repec.org/RePEc:bla:perwir:v:9:y:2008:i:1:p:19-36

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 currently edited by Lars P. Feld, J¸rgen von Hagen, Bernd Rudolph and Achim Wambach

More articles in Perspektiven der Wirtschaftspolitik from Verein für Socialpolitik Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().