1. Home
  2. Studies
  3. Corporate Taxation in the Wake of the Financial Crisis
Ralph Brügelmann IW-Trends No. 2 25. June 2014 Corporate Taxation in the Wake of the Financial Crisis
Download PDF
Corporate Taxation in the Wake of the Financial Crisis
Ralph Brügelmann IW-Trends No. 2 25. June 2014

Corporate Taxation in the Wake of the Financial Crisis

IW-Trends

Download PDF

Share this article:

or copy the following link:

The link was added to your clipboard!

The global financial and economic crisis of 2009 and the subsequent sovereign debt crisis in the Eurozone have put considerable strain on economic development and public budgets in industrialised countries. This has placed conflicting demands on fiscal policy, especially where corporate taxation is concerned. On the one hand, companies need to be relieved of some of their tax burden in order to be able to overcome the crisis more quickly, on the other hand they are expected to make an appropriate contribution to the financing of the increase in public debt. Overall the majority of countries have cut taxes on business since 2008. This has had the effect of intensifying competition between countries as locations for business. Germany has managed to defend its position in the upper half of the ranking, not least because the tax increases demanded in last year’s federal election campaign have not been implemented. Should the moves to cut corporate taxation announced by some governments become a general trend, Germany will be obliged to follow it.

Download PDF
Corporate Taxation in the Wake of the Financial Crisis
Ralph Brügelmann IW-Trends No. 2 25. June 2014

Ralph Brügelmann: Unternehmensbesteuerung im Gefolge der Finanzmarktkrise

IW-Trends

Download PDF

Share this article:

or copy the following link:

The link was added to your clipboard!

More on the topic

Read the article
Analysis of the party programs and outlook for the coming legislative period
Martin Beznoska / Tobias Hentze IW-Policy Paper No. 19 19. September 2021

Income tax policy in the federal election campaign

Income tax policy plays a relevant role in the election programs for the German federal election 2021. According to the election programs, basically all parties are aiming for relief for small and medium incomes and for households with children.

IW

Read the article
Martin Beznoska / Tobias Hentze IW-Policy Paper No. 18 14. September 2021

An Estimate of the Potential of Inheritance Tax to Relieve the Labor Factor

In der politischen Debatte wird teilweise argumentiert, dass die Erbschaftsteuer die bessere Vermögensteuer sei.

IW

More about this topic

Content element with id 8880 Content element with id 9713