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100 years of the modern German tax system : foundation, reforms, and challenges
Bach, Stefan - In: DIW weekly report : economy, politics, science : a … 9 (2019) 46/48, pp. 407-413
infrastructure, and climate change, a substantial decrease in the tax burden is not expected. …
Persistent link: https://www.econbiz.de/10012150709
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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …
Persistent link: https://www.econbiz.de/10010416288
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Progressive tax reform in OECD countries : perspectives and obstacles
Godar, Sarah; Paetz, Christoph; Truger, Achim - 2014
for redistributive taxation. From a Keynesian macroeconomic perspective redistribution may even be systematically … tax policies should actively use their room of manoeuvre for progressive taxation to correct the disparities in the income …
Persistent link: https://www.econbiz.de/10010355364
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Profit shifting and ‘aggressive’ tax planning by multinational firms : issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - 2013
This paper discusses the issue of profit shifting and ‘aggressive’ tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by...
Persistent link: https://www.econbiz.de/10009777621
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Value-added tax cuts bring greatest relief to lower and middle income households
Bach, Stefan; Isaak, Niklas - In: DIW economic bulletin 7 (2017) 31/32, pp. 315-321
If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to target the valueadded tax rather than the personal income tax. Lowering the standard value-added tax rate by one percentage point (from 19 to 18 percent) would mean relief worth 11...
Persistent link: https://www.econbiz.de/10011697741
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100 years of the modern German tax system: Foundation, reforms, and challenges
Bach, Stefan - In: DIW Weekly Report 9 (2019) 46/48, pp. 407-413
infrastructure, and climate change, a substantial decrease in the tax burden is not expected. …
Persistent link: https://www.econbiz.de/10012152223
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Progressive tax reform in OECD countries : perspectives and obstacles
Godar, Sarah; Paetz, Christoph; Truger, Achim - International Labour Organization (ILO), United Nations - 2014
Persistent link: https://www.econbiz.de/10010966729
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Progressive tax reform in OECD countries: Perspectives and obstacles
Godar, Sarah; Paetz, Christoph; Truger, Achim - 2014
for redistributive taxation. From a Keynesian macroeconomic perspective redistribution may even be systematically … tax policies should actively use their room of manoeuvre for progressive taxation to correct the disparities in the income …
Persistent link: https://www.econbiz.de/10010531625
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Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …
Persistent link: https://www.econbiz.de/10010957626
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Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by describing...
Persistent link: https://www.econbiz.de/10010957732