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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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Minimum wage incidence : the case for Germany
Knabe, Andreas (contributor); Schöb, Ronnie (contributor) - 2008
Using data from the 2006 wave of the German Socio-Economic Panel (GSOEP), this paper analyzes how a minimum wage affects employment, wage inequality, public expenditures, and aggregate income in the low-wage sector. It is shown that a statutory minimum wage of EUR 7.50 per hour would cost...
Persistent link: https://www.econbiz.de/10003771867
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The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess; Fuest, Clemens - 2009
This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...
Persistent link: https://www.econbiz.de/10003887453
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Die fiskalpolitischen Handlungsspielräume Deutschlands mit der Schuldenschranke
Fuest, Clemens - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 90 (2010) 11, pp. 711-714
Persistent link: https://www.econbiz.de/10008737269
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Die fiskalpolitischen Handlungsspielräume Deutschlands mit der Schuldenschranke
Fuest, Clemens - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 90 (2010) 11, pp. 711-714
bevor der Ausgang der Krise absehbar war, in Deutschland die Schuldenbremse beschlossen. Bei den Autoren besteht Einigkeit …
Persistent link: https://www.econbiz.de/10009659011
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Minimum wages and their alternatives : a critical assessment
Knabe, Andreas; Schöb, Ronnie - 2008
issues for the exemplary case of Germany that suffers from high unemployment among low-skilled workers and rising wage … in Germany, on employment, wage inequality, public expenditures, and incomes of poor households: 1) a statutory minimum …
Persistent link: https://www.econbiz.de/10003803539
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Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß
Fuest, Clemens; Huber, Bernd - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 80 (2000) 6, pp. 351-355
Persistent link: https://www.econbiz.de/10001483290
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Corporate tax Reform and foreign direct investment in Germany : evidence from firm-level data
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2006
Persistent link: https://www.econbiz.de/10003364058
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Hilfe zur Arbeit - Lehren aus dem Leipziger Modell
Feist, Holger; Schöb, Ronnie - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 80 (2000) 3, pp. 159-166
Persistent link: https://www.econbiz.de/10001455534
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2019
companies. The effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others …
Persistent link: https://www.econbiz.de/10011966873