The contribution of multinational companies to German tax revenues
IW-Trends
German Economic Institute (IW)
International tax competition makes it possible for multinational enterprises subject to taxation in different countries to minimise their tax burden. While national governments tend to see this as a risk to their tax revenues, companies which have established themselves internationally must be considered a boon to the German treasury. Despite the opportunities for transferring profits abroad, they contribute handsomely to the country’s fiscal system.
Tobias Hentze: Der Beitrag multinationaler Unternehmen zum deutschen Steueraufkommen
IW-Trends
German Economic Institute (IW)
A Comparison of Public Revenues Across the Federal States
To ensure equivalent living conditions, the federal government influences the revenues of the states and municipalities. Under the fiscal equalization system, financially weak states receive surpluses in the distribution of sales tax revenues, while financially strong states must accept shortfalls.
IW
Reform of Personal Income Tax
Reforming personal income tax has been on the political agenda for years. Although bracket creep has largely been offset over the past ten years, the income tax schedule itself has not been structurally reformed.
IW