This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...

The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of the German affiliate. From our study of a...

Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...

Obwohl die letzten Jahre steuerpolitisch also eine außergewöhnlich aktive Zeit waren und es zu riesigen Entlastungen kam, häufen sich in der jüngsten Zeit erneut die Forderungen nach radikalen Steuerreformen. CDU, CSU und FDP haben bereits konkrete Konzepte unterbreitet. Daneben sind von...