- Martin Beznoska / Tobias Hentze ·
- IW-Kurzbericht No. 25 ·
- 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.