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News tagged with „Tax burden“

  • 12 News

August 2010

04.08.2010 – ZEW (kfi/kbo)

Hong Kong and Singapore Most Attractive Places For German Investors – Large Divide Regarding Tax Burden in Asia-Pacific Region

Hong Kong and Singapore are the particularly attractive for German investors due to tax reasons. For foreign direct investments, German investors only have to shoulder an effective tax burden of 11.8 percent in Hong Kong and 17.3 percent in Singapore. However, on average, taxes are higher for German investors in the Asia/Pacific region, India and Russia than domestic investments in Germany. These are the findings of a recently published study conducted by the Centre for European Economic Research (ZEW) and the University of Oxford. The study analyses the tax burden on German and US-American direct investments in the Asia-Pacific region, India and Russia. read more

October 2006

30.10.2006 – ZEW/ifo (mov/tbu/ggr)

Restricting the Tax Deductibility of Interest Is Bad for Investment

Restricting the tax deductibility of interest expenses will result in a markedly lower degree of indebtedness of multinational corporations, thus raising taxable profits. At the same time, however, companies’ investment decisions react much more sensitively to tax rates at locations that restrict the deductibility of interest for tax purposes. This is shown by empirical research, based on comprehensive data on German foreign direct investment, that was jointly conducted by researchers at the Ifo Institute, Munich and the Centre for European Economic Research, Mannheim. read more

April 2006

18.04.2006 – ZEW (fhe/kvs)

EU Comparison Reveals Peak Load for Germany

Germany burdens its corporations' profits as highly as no other country in the European Union, except for Spain. The tax-specific disadvantage to Germany as a business location has increased in the past years: Whereas in Germany tax reduction is so far merely being debated, action has been taken in several other EU states such as Austria, Denmark or the Netherlands. read more

April 2005

18.04.2005 – PwC/ZEW (csp/cel/ggr)

Taxing Expatriates – Germany in European Mid-field

PwC/ZEW study uses a new simulation model to compare the costs of employees’ foreign assignments at an international level. read more

January 2005

05.01.2005 – ZEW (sbo/ggr)

Reduced VAT Rate Unsuitable as Distributional Policy Instrument

Abolishing the reductions on the value-added tax (VAT) rate in Germany, which is imposed particularly on staple foods, magazines and books, would increase the financial burden of all households. The abolition, however, would have very little re-distributional impact. read more

April 2004

15.04.2004 – ZEW (ggr/csp)

Inheritance Tax Burden in Germany in International Comparison: Small Assets Subject to Small Tax Burden, Large Assets Subject to Large Burden

In periods of strict public budgeting, many a politician chooses to bring up the issue of inheritance and gift tax. It is often argued that an increase in the levels of inheritance and gift tax in Germany would be justified by the fact that current levels are lower than those in a number of other countries. In an assessment carried out on behalf of the Federal Ministry of Finance (BMF), the Centre for European Economics Research (ZEW) in Mannheim aimed to find out if this is in fact the case. read more

February 2003

06.02.2003 – ZEW (lla/ggr)

German Tax Benefits Reduction Act: Taxation Plans Threaten Investments

The changes to corporation tax, proposed by the German government in the Tax Benefits Reduction Act (Steuervergünstigungsabbaugesetz), will result in increased tax burdens being placed on the companies affected. read more

August 1999

18.08.1999 – ZEW (tst/kvs)

Burdening Effects of a (Re-)Implementation of the Property Tax

An analysis of the tax structure of other European countries shows that – mainly due to historical reasons – property taxes are fairly common. For instance, in Denmark, France, the Netherlands, Spain, Switzerland, as well as in Luxembourg taxes are raised on property. In each case the property tax applies to natural persons, while in Switzerland and Luxembourg it additionally applies to legal persons. Despite the abolition of the property tax in 1997, the discussion about the implementation of such a tax apparently has not died down yet in Germany. read more

December 1998

04.12.1998 – ZEW (the/kvs)

Corporate Tax Reform – Government Coaltition’s Plans are Insufficient

The draft legislation for the corporate tax reform for 1999, 2000 and 2002 is on the table. However, the measures already to be implemented in 1999 fall short of expectations. They are unlikely to provoke any positive growth impetus. Instead, it shows that the changes proposed for 1999 have rather burdening effects on most industrial sectors concerning the tax situation. Furthermore, the objective of a long-term improvement in climate protection will not be achieved through the proposed ecological tax reform. For this purpose, it would make more sense to implement a European-wide environmental tax. These are the findings of an analysis carried out by the Centre for European Economic Research (ZEW) in Mannheim in collaboration with tax expert Prof. Otto H. Jacobs of the University of Mannheim. read more

03.12.1998 – ZEW (kvs)

Statement on Proposed Tax Reform

The Centre for European Economic Research (ZEW) and Prof. Jacobs, chairholder at the University of Mannheim, analysed the draft legislation for the corporate tax reform for 1999, 2000 and 2002 with respect to its economic impact on the business sector, as well as some aspects concerning the tax system. Thereby, the resulting effects for the corporate tax burden induced by the planned changes in taxation were calculated by using the European Tax Analyzer, which was developed by ZEW in close cooperation with Prof. Jacobs of the University of Mannheim. In this respect, it was established that during the first step of the reform programme business conditions tend to deteriorate slightly. By contrast, the proposed measures for 2002 revealed an improvement of conditions. read more

November 1998

18.11.1998 – ZEW (awu/kvs)

Ecological Tax Reform

In the context of the coalition talks between the Social Democratic Party of Germany and Alliance‘90/The Greens, the implementation of an ecological tax reform was agreed upon. Concrete information concerning the taxation procedure, the determination of the assessment basis and exemptions provided has not been given. However, the tax rates and the tax relief provided regarding social security contributions were specified in numbers: read more

March 1998

10.03.1998 – ZEW (ggr)

Business Taxes: Germany is Better than its Reputation

Germany as an investment location is unattractive for businesses. Especially the business taxation is far too high in international comparison. Over the past few years, statements such as these were heard over and over again. And in fact, a look at the current tax burden of companies located in Germany, France and Switzerland, respectively, points to a bleak situation. Particularly due to the high corporation tax plus solidarity surcharge – being about 11% higher than in France and about 26% higher than in Switzerland – Germany clearly appears to be the location with the highest tax burden. With a rate of 51.5 %, a similar French company is significantly less exposed to tax. And Switzerland proves to be particularly attractive with their tax burden of merely 32.8 %. read more


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