From corporate tax competition to global cooperation? : trends, prospects and effects on German family businesses
Anna Theresa Bührle, Katharina Nicolay, Christoph Spengel, and Sophia Wickel
This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti-Tax Avoidance Directive and country-by-country reporting on the European level as well as the OECD’s two-pillar project. We outline a potential shift in tax competition away from companies towards highly wealthy and highly qualified individuals. The implications of these developments on large German family businesses are emphasized, offering insights into the evolving landscape of tax competition.
Year of publication: |
[2023] ; This version: 10th July 2023
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Authors: | Bührle, Anna Theresa ; Nicolay, Katharina ; Spengel, Christoph ; Wickel, Sophia |
Publisher: |
Mannheim, Germany : ZEW - Leibniz Centre for European Economic Research |
Subject: | tax competition | family businesses | international tax policy | Steuerwettbewerb | Tax competition | Familienunternehmen | Family business | Unternehmensbesteuerung | Corporate taxation | Deutschland | Germany | Welt | World |
Saved in:
freely available
Extent: | 1 Online-Ressource (43 Seiten) Illustrationen |
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Series: | Discussion paper. - [Mannheim] : [ZEW], ZDB-ID 2985404-0. - Vol. no. 23, 027 (07/2023) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/274022 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014322548