Auswirkungen der Globalisierung auf die Struktur der Besteuerung

Abstract

In this article we numerically explore the development of corporate tax burdens for the case of Germany during the time period between 1990 and 2010. We set up a model‐firm approach, which allows us to account separately for many complicated tax provisions, such as earning stripping rules or loss‐carryovers, in great detail and hence provide a comprehensive analysis of the tax systems in Germany, which extends the scope of existing literature. Furthermore, we present an analysis of the impact of the global economic and financial crisis on the effective tax burden of companies and evaluate the short‐term measures introduced by the German government to support economic activity. Although the global economic crisis has posed hard new questions, it also offers an opportunity to accelerate structural tax reforms and restart the discussion on the design of corporate taxation in Germany beyond short‐term policy responses. Therefore, we finally outline proposals to reform corporate taxation in Germany.

The Evidence on Globalisation

“…() and Becker et al. () thus differ somewhat, but are hard to compare for at least three reasons. First, the time periods considered differ (1970–2007 and 1995–2007 vs. 1990–2005).…”

“…() with Becker et al. (), I first discuss the effects on tax revenues. The baseline results by Onaran et al.…”

“…Third, Becker et al. () do not report which individual countries are included and differences may thus arise from different samples.…”

“…The results show that economic globalisation was positively correlated with consumption tax revenue as a share of total tax revenue and was not correlated with business tax revenue as a share of total tax revenue. Becker et al (2012) estimate a common panel data model including fixed country effects. Onaran et al (2012) investigate how globalisation was correlated with implicit tax rates (ITR) on labour income, capital income, and consumption and the tax revenues of the individual taxes as a share of total tax revenues in the European Union.…”

“…To compare the results by Onaran et al (2012) with Becker et al (2012), I first discuss the effects on tax revenues. The baseline results by Onaran et al (2012) show that globalisation was not correlated with capital, labour and consumption tax revenues (as a share of total tax revenues) in the EU-15 countries over the period .…”