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(Un-)Fair taxation of the digital economy
  • Martin Beznoska / Tobias Hentze ·
  • IW News ·
  • 6 Mar 2018

(Un-)Fair taxation of the digital economy

The EU would neglect its responsibility for the mismatch of tax policies among member states by implementing a taxation of the digital economy. It would translate into a tax increase for a specific group of companies, which would make the classification of digital companies alone highly controversial. This would further enlarge distortions instead of guaranteeing a level playing field. Instead of the taxation of the digital economy, the German Economic Institute suggests a two-step approach in order to avoid distortions and unfair taxation.
The Distribution of the Tax Burden in Germany
  • Martin Beznoska / Tobias Hentze ·
  • IW-Trends ·
  • 18 Apr 2017

The Distribution of the Tax Burden in Germany

An analysis of the distribution of the most revenue-productive types of tax shows that in Germany the broadest shoulders bear the heaviest burden.
Gesamtwirtschaftliche Effekte der Flüchtlingsmigration in Deutschland
  • Tobias Hentze / Galina Kolev ·
  • IW-Trends ·
  • 16 Jan 2017

The Effect of the Recent Influx of Refugees on Germany’s Economy

In the course of 2015 and 2016 about 1.2 million refugees entered Germany. The authors estimate the short- to medium-term effects of this on the country’s economic development using a macro-econometric model.
The Effect of Demographic Transition on Tax Revenues in Germany
  • Martin Beznoska / Tobias Hentze ·
  • IW-Trends ·
  • 11 Oct 2016

The Effect of Demographic Transition on Tax Revenues in Germany

The fall in income tax revenues resulting from a shrinking and ageing society will place a huge strain on government finances. In 20 years’ time the annual price-adjusted revenue from income tax is simulated to be € 18 billion or almost 7 per cent lower than today.
Refugees will contribute to growth in Germany
  • Tobias Hentze and Sandra Parthie on EUobserver ·
  • Contribution ·
  • 9 Aug 2016

Refugees will contribute to growth in Germany

Germany will benefit in the long term from accommodating and preparing refugees for the job market, argue Tobias Hentze and Sandra Parthie in a guest commentary for EUobserver.
  • Tobias Hentze ·
  • IW-Trends ·
  • 1 Aug 2016

The Effects of Low Interest Rates on Corporate Pension Provisions in Germany

The zero interest rate policy of the European Central Bank is placing a huge burden on company pension schemes. As a result, companies are being forced to increase provisions for their direct pension obligations to their workforce.
The Fiscal Revenue Effects of International Tax Planning
  • Martin Beznoska / Tobias Hentze ·
  • IW-Kurzbericht ·
  • 24 May 2016

Tax Policy: The Fiscal Revenue Effects of International Tax Planning

In the course of the “Panama Papers” discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.
New Empirical Data on Occupational Pensions
  • Martin Beznoska / Jochen Pimpertz ·
  • IW-Trends ·
  • 19 Apr 2016

New Empirical Data on Occupational Pensions

The distribution is better than the reputation
The pros and cons of more tax transparency
  • Tobias Hentze ·
  • IW-Kurzbericht ·
  • 8 Apr 2016

Country-by-Country Reporting: The pros and cons of more tax transparency

The European Commission will present its proposal for more corporate tax transparency these days. The so-called Country-by-Country Reporting will force large multinational enterprises to publish country specific profits and tax payments. By emphasizing positive aspects such as disclosing the tax contributions of global corporations, the European Commission forgets to look at the increasing red tape burden for companies and to address tax loopholes established by the national governments in the EU member states. It also risks competitive disadvantages and reputational damage for MNE by publishing sensitive company data.
Country-by-Country Reporting – The pros and cons of more tax transparency
  • Tobias Hentze ·
  • IW-Kurzbericht ·
  • 8 Apr 2016

Country-by-Country Reporting – The pros and cons of more tax transparency

The European Commission will present its proposal for more corporate tax transparency these days. The so-called Country-by-Country Reporting will force large multinational enterprises to publish country specific profits and tax payments. By emphasizing positive aspects such as disclosing the tax contributions of global corporations, the European Commission forgets to look at the increasing red tape burden for companies and to address tax loopholes established by the national governments in the EU member states. It also risks competitive disadvantages and reputational damage for MNE by publishing sensitive company data.
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