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Searched for Tax incentive.
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• Projects // 01.10.2024

  Expertise on Germany's tax challenges as a business location

  analysed What tax incentives does Germany offer SMEs compared to other countries? Which existing international tax incentives are particularly attractive?
• Projects // 01.12.2023

  The Provision of Effective Tax Rates and Related Supporting Services – Backward-looking Effective Tax Rates

  provisions, but reflect the tax consequences of actual business decisions (including tax optimisation and the use of tax incentives). Backward-looking effective tax rates can be derived from company data (unco [...] decision and incentive effects of corporate taxation. In contrast, backward-looking tax rates are always based on empirically observed data, i.e. they do not capture the incentive effects of tax provisions [...] effects of taxation always refer to the future tax burden associated with a particular business decision. Forward-looking tax rates reflect the decision-related tax burden and are therefore best suited for analysing
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  Press Releases // 10.09.2024

  ZEW Economist Friedrich Heinemann on Draghi’s Report on European Competitiveness

  countries in all competitiveness indices. These include high taxes and social security contributions, high labour costs, weak work incentives in welfare systems and heavy labour market regulation. The need [...] highlighted as essential for coping with structural change, there is little acknowledgement that taxes and levies in their current form are so high that they undermine Europe’s competitiveness. Like others [...] neglecting key challenges – prioritising public budgets, reforming social security systems and reducing tax and contribution burdens – in Europe’s reform agenda.”
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  Press Releases // 22.07.2024

  “Tax Incentives Should Not Be Viewed in Isolation”

  different, non-harmonised income tax and social security systems in the EU may constitute a mobility barrier for skilled workers. Depending on the design, a tax incentive can mitigate these negative effects [...] taxation, Germany has often taken a critical stance against harmful tax competition (e.g. with respect to IP boxes). Tax incentives to attract skilled workers should not be discussed in isolation from [...] includes tax concessions for foreign skilled workers. Dr. Katharina Nicolay, deputy head of the “Corporate Taxation and Public Finance” Unit at ZEW Mannheim, comments on that matter: - “Special tax regimes
• Publications // 20.05.2024

  Refereed Journal - The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms

  corporate tax rate cuts, notional interest deductions and R&D incentives significantly reduce the effective average tax rate. When government budgets are constrained, however, tax incentives with a direct [...] the tax attractiveness of EU countries as investment locations over time in terms of effective average tax rates and evaluate potential tax reform options. Our quantitative assessment of recent tax policies [...] as accelerated depreciation and R&D incentives, are most suitable to stimulate private investment. Even after the introduction of the global minimum tax, these measures remain a viable tool to
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  Press Releases // 23.01.2024

  Easing the Path to Citizenship Secures Prosperity

  immigrants and businesses, and increases tax revenues and social security contributions. Especially the fast track for well-integrated immigrants provides the right incentives and opens up new prospects. From
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  Press Releases // 15.01.2024

  “Agricultural Diesel Subsidy Creates Wrong Incentives”

  German Bundestag on 15 January 2024, the preferential treatment in agricultural diesel and vehicle tax for forestry and agriculture were under discussion. Friedrich Heinemann, head of the “Corporate Taxation [...] federal government 440 million euros annually. The exclusive promotion of agricultural diesel creates incentives for increased consumption in agricultural production, thus encouraging an energy-intensive and [...] adjustment options are not sufficiently exploited. Furthermore, the agricultural diesel subsidy reduces incentives for manufacturers of agricultural machinery to offer more fuel-efficient machines or to advance
• Publications // 21.12.2023

  ZEW Discussion Paper - The Tax Attractiveness of EU Locations for corporate Investments: A Stocktaking of past Developments and recent Reforms

  average tax rates and evaluate potential tax reform options. Our quantitative assessment of recent tax policies suggests that corporate tax rate cuts, notional interest deductions and R&D incentives reduce [...] Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment [...] effective average tax rate significantly. However, we argue that targeted measures such as accelerated depreciations and R&D incentives are most suitable for creating an attractive tax environment for
• Publications // 02.11.2023

  Non-Refereed Journal - Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?

  corporate taxes, as well as increasing regulatory density and high-energy costs, hamper investment in Germany. In particular, the lack of significant tax reforms has eroded Germany’s tax attractiveness [...] as the broadening of tax incentives for research and development and the extension of loss carry back regulations, it does not generally alleviate the issue of high corporate taxes in Germany. Additionally
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  Press Releases // 27.10.2023

  ZEW Economist Friedrich Heinemann on Tax Revenue Estimates

  employees in the basic tax allowance and tax incentives to extend working hours are just as urgently needed as a corporate tax reform to safeguard German competitiveness. In this situation, tax subsidies for [...] current tax estimate underscores the need for clear priorities in the federal budget. The significant increase in social spending is narrowing the scope for future expenditures. In addition, tax relief [...] rate in the hospitality sector by year-end. Making this tax subsidy permanent would be fundamentally wrong. This is a unanimous consensus in tax research. A 7 per cent VAT for the hospitality sector amounts