National tax policy and the tax revenues it triggers cannot be analysed without reference to the international context. The main reason for this is a mobile tax base. The production factors capital and well-skilled labour as well as declared profits generated from real activities are not necessarily bound to locations but might respond to international tax differentials. The intention of this project on behalf of the German Federal Ministry of Finance is first to provide information about the extent of factor mobility and profit shifting with a focus on Germany. In a second step the tax sensitivity of production factors and declared corporate profits will be analysed, inter alia, by means of quantitative literature surveys, i.e.  meta-analytical techniques. The results allow for estimating the fiscal consequences of mobile tax bases and their sensitivity for Germany.