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• Publications // 15.11.2024

  Discussion and Working Paper - Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting

  The directive seeks to bolster tax transparency requirements for multinational enterprises (MNEs), with the objective of reducing disparities in international tax planning potential when compared to smaller
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  Press Releases // 06.11.2024

  Urgent Need to Strengthen Our Economic Competitiveness

  Achim Wambach remarks: - “Europe benefits from open markets. However, Trump plans to raise tariffs and lower corporate taxes in the US. This will only deepen Europe’s economic difficulties as European
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  Press Releases // 10.09.2024

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

  industries according to their future viability in Europe are almost reminiscent of concepts used in planned economy. Overall, the report lacks appreciation for market-based instruments in climate policy. The [...] explain the poor rankings of the major EU countries in all competitiveness indices. These include high taxes and social security contributions, high labour costs, weak work incentives in welfare systems and [...] 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
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  News // 04.09.2024

  Germany Imposes Higher Inheritance Tax

  Germany taxes the inheritance of business assets relatively heavily compared to other countries. When it comes to unplanned inheritances, where existing tax planning options remain unused, Germany has [...] countries that levy an inheritance tax, payment facilities such as deferrals or instalments are available. At the same time, the researchers expect that inheritance tax can contribute to a reduction in absolute [...] decision to sell the company. The burden of inheritance tax can therefore have an indirect effect on employment, wages or revenues from other types of taxes.
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  News // 25.06.2024

  “More Job Changes Would Benefit Us”

  that the coalition will agree on a corporate tax cut. How long can we afford to have the highest tax burden? This government really should address tax cuts. Taxes are a significant investment factor. It is [...] y in terms of corporate tax burdens. Now we are at the top. The US, the UK, and France have lowered their taxes. We must do something about this. We also urgently need planning certainty for energy supply [...] the burden of taxes and social contributions. Highly skilled immigrants are less interested in a well-developed welfare system. They don’t expect to become unemployed. But the burden of taxes and contributions
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  News // 27.05.2024

  Strengthening Germany as a Centre of Innovation

  high-tax country in terms of corporate taxation (see also Figure 2). The Mannheim Tax Index determines the effective average tax burden for a hypothetical investment. In addition to tax rates, tax bases [...] and interest deductibility) are also taken into account. Germany’s tax burden was once in the middle of the pack. However, the tax cuts for companies in the USA, the UK and France since 2017 have pushed [...] (OECD), Germany is at the top end of countries in terms of taxes and duties. However, highly qualified people tend to move to places where tax rates are low. These highly skilled professionals are needed
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  News // 23.04.2024

  “The AI Act Shouldn’t Stifle the Market Dynamics“

  sufficient to put an end to any violations of competition rules. BZ: But that didn’t work out as planned, did it? That’s right. The market went on to concentrate on a few dominant players such as Alphabet [...] complete. Just because you open an online branch in Germany doesn’t mean you can do the same in France. Tax law is also different. Here, we are not making any progress at all. And this sets us apart – despite
• Projects // 01.10.2023

  The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar 2 on the EU Member States’ Effective Tax Rates

  introduce EU-wide harmonised corporate tax base rules. It aims at reducing disparities in tax burdens, complexity in cross-border operations, and opportunities for tax planning within the EU. In this project [...] implemented the minimum tax directive (Pillar 2) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative to reduce the tax-induced distortions between [...] influence the EU Member States’ effective tax levels and, thus, their location attractiveness. Moreover, we investigate the impact of a common tax base as suggested by the BEFIT initiative.
• Publications // 28.03.2024

  ZEW Discussion Paper - Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-By-Country Reporting

  The directive seeks to bolster tax transparency requirements for multinational enterprises (MNEs), with the objective of reducing disparities in international tax planning potential when compared to smaller
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  Press Releases // 18.03.2024

  German R&D Tax Credit to Become a Success Story in the Machinery Industry

  Industry Association (VDMA), in which 300 companies of the industry were surveyed about the R&D tax credit. - “The tax credit motivates many companies in the machinery industry to engage in additional R&D activities [...] Industrial Dynamics” Unit. “The results show that the tax credit is an important instrument for securing growth even in economically challenging times. The tax credit has the potential to further increase R&D [...] Since its introduction in 2020, the government tax credit is increasingly establishing itself as an important tool for research funding in the German machinery industry. A growing number of companies are