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.
Beznoska, Martin / Christian von Haldenwang / Ruth Maria Schüler in IDOS (Hrsg.) Discussion Paper External Publication 15. March 2023
Tax expenditures in OECD countries: Findings from the Global Tax Expenditures Database
The Global Tax Expenditures Database (https://GTED.net/) collects national reports on tax expenditures for 101 countries for the period from 1990 to the present. Based on these data, the development of tax expenditures in the 38 OECD countries between 1999 and ...
Beznoska, Martin / Christian von Haldenwang / Ruth Maria Schüler in IDOS (Hrsg.) Discussion Paper IW
Tobias Hentze / Samina Sultan IW-Report No. 7 3. February 2023
New attempt to harmonise corporate taxation in the EU
In the course of 2023, the European Commission plans to present a proposal for a new corporate tax system under the title "Business in Europe: Framework for Income Taxation (BEFIT)".
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German Economic Institute (IW)