Steuersenkung als Investitionstreiber

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.

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Publication Details

Journal
Wirtschaftsdienst
Published
2024-08-01
DOI
https://doi.org/10.2478/wd-2024-0142
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Steuersenkung als Investitionstreiber

Tobias Hentze, Thomas Obst, Björn Kauder
Wirtschaftsdienst
Corporate Taxation and Avoidance
article

Steuersenkung als Investitionstreiber

Tobias Hentze, Thomas Obst, Björn Kauder
article en

Abstract

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.

WirtschaftsdienstVol. 104(8)
Cologne Institute for Economic Research (DE)
Partnerships for the goals, Industry, innovation and infrastructure
Openalex Percentile: Top 79%
Corporate Taxation and Avoidance
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