More articles on the topic Corporation Tax

IW-Newsletter
No. 1 from January 4, 2010
Corporate Tax Burden in International Comparison: Germany’s Corporate Tax Reform Needs Rectification
On January 1, 2008 Germany enacted a comprehensive company tax reform. Its purpose is to increase the country’s attractiveness for business investments by lowering the overall tax burden for corporations below 30 percent. more

IW-Newsletter
No. 1 from January 1, 2008
Corporate Tax Rates: Progress and Continuing Need for Reform
On January 1, 2008 Germany enacted a comprehensive corporate tax reform. It combines a significant rate reduction with broadening the tax base to limit the revenue losses. A calculation and comparison of effective average tax rates in 18 countries shows that the reform improves Germany‘s competitive position since tax rates are a decisive factor when it comes to location decisions. more