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Die deutsche Steuerbelastung im internationalen Vergleich: Warum Deutschland (k)eine Steuerreform braucht
| Content Provider | Semantic Scholar |
|---|---|
| Author | Ernst-Moritz-Arndt, Frank Schmidt, Carsten |
| Copyright Year | 2001 |
| Abstract | Abstract This paper attacks the widespread view that the latest (corporate) income tax reform in Germany was urgently needed to reduce the tax burden on the German economy. In the run-up to this tax reform, the public debate focused on nominal income tax rates and hence neglected the determination of the tax base. Empirical results on effective tax burdens in OECD countries show that a reform of German (corporate) capital taxation cannot be justified on the grounds of the tax burden. The international comparison of effective average tax rates shows that the corporate tax burden in Germany steadily declined from 1980 and was in 1996 lower than in most other industrialised countries. However, we argue that not only the actual tax burden but also the complexity of a tax system determines its international competitiveness. A German tax reform was - and still is - necessary due to the lasting complexity of the tax system and the relatively high tax burden on labour. |
| Starting Page | 45 |
| Ending Page | 60 |
| Page Count | 16 |
| File Format | PDF HTM / HTML |
| DOI | 10.1111/1468-2516.00031 |
| Volume Number | 2 |
| Alternate Webpage(s) | http://kops.uni-konstanz.de/bitstream/handle/123456789/12181/dp00_17.pdf?isAllowed=y&sequence=1 |
| Alternate Webpage(s) | https://kops.uni-konstanz.de/bitstream/handle/123456789/12181/dp00_17.pdf?isAllowed=y&sequence=1 |
| Alternate Webpage(s) | https://doi.org/10.1111/1468-2516.00031 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
