Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform

Christoph Spengel ()
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Christoph Spengel: Universität Mannheim und ZEW

Schmalenbach Journal of Business Research, 2002, vol. 54, issue 8, 710-742

Abstract: Summary The principle aims of the German tax reform which will take effect from 2001 on are to encourage investment, to strengthen international competitiveness and to restructure the tax system so that it fits with the principle goals of the Common Market. The German tax reform is an important reform since it replaced the full imputation tax system and introduced a shareholder relief system, reduced the corporate and personal income tax rates and finally broadened the tax base by cutting back depreciation allowances. The effects of the German tax reform on domestic and on cross-border (inbound and outbound) investment within the EU were analysed by applying the well known approach of King and Fullerton for the measurement of marginal effective tax rates. Although the nominal corporation tax rate has been reduced significantly it is not clear from the results whether the reform can encourage investment and improve the attractiveness of Germany as a business location for both domestic and foreign investors.

Keywords: H25; H32 (search for similar items in EconPapers)
Date: 2002
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DOI: 10.1007/BF03372693

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