Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?

Doina Radulescu, Michael Stimmelmayr

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

The latest German tax reform addresses the reduction of the corporate tax burden as well as the issue of tax shifting activities by multinationals. With the aid of ifoMOD, a dynamic computable general equilibrium model, we quantify the outcome of this reform. Our results show that the reform induces a significant decline in corporate sector investments since those firms suffer a cumulative double taxation. As a consequence, GDP decreases by 0.6% in the long‐run and overall welfare declines by 0.7% in terms of GDP. The economic activity could, however, be enhanced, if one would abstract from taxing capital gains.
Original languageEnglish
Pages (from-to)19-36
Number of pages18
JournalPerspektiven der Wirtschaftspolitik
Volume9
Issue number1
DOIs
Publication statusPublished - 9 Jan 2008

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