Germany Is Not a Low Tax Country -- A Response to the Study by Hettich and Schmidt and a Study of Methodology Clarification pertaining to the Measurement of Corporate Tax Burdens

A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison & that a tax reform, which aims at reducing the effective tax burden on German corporations, is not necessa...

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Published inPerspektiven der Wirtschaftspolitik : PWP : eine Zeitschrift des Vereins für Socialpolitik Vol. 4; no. 1; pp. 123 - 136
Main Authors Gutekunst, Gerd, Hermann, Rico A, Lammersen, Lothar
Format Journal Article
LanguageGerman
Published 01.02.2003
Subjects
Corporations
Federal Republic of Germany
Fiscal Policy
Taxation
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Summary:A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison & that a tax reform, which aims at reducing the effective tax burden on German corporations, is not necessary. In our paper, we critically review the method used for that study. In a second step, we present approaches, which we assume to be better suited for such an analysis, & results generated by these approaches. We conclude that Germany cannot be considered to be a low-tax country. 1 Table, 33 References. Adapted from the source document.
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ISSN:1465-6493