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Searched for Tax revenues.
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  Press Releases // 24.10.2024

  “It’s Time for the Public to Wake Up”

  The German Federal Ministry of Finance’s Working Party on Tax Revenue Estimates presented the results of its new analysis today. Friedrich Heinemann, head of the Research Unit “Corporate Taxation and Public [...] which ended the practice of creative off-budget accounting, the economic downturn is now hitting revenues in full. It’s not just policymakers who need to wake up; the public must too. It is impossible to
• Publications // 29.08.2024

  ZEW Monthly - 08/2024 — Taxation

  key aspects of tax policy and its effects on the economy. One study reveals that significantly improving Germany’s tax attractiveness would require reforms leading to substantial tax revenue losses. At the [...] developing countries, suggesting that it could lead to higher tax revenues and a fairer international tax system. [...] population, tax issues are becoming ever more important. Many countries are currently facing the challenge of adapting their tax systems to these new economic realities.   The latest edition
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  News // 04.09.2024

  Germany Imposes Higher Inheritance Tax

  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. [...] 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
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  Press Releases // 22.07.2024

  “Tax Incentives Should Not Be Viewed in Isolation”

  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 [...] the 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 [...] or extension of these special regulations can lead to harmful tax competition, as the negative effects on other Member States (loss of revenue, brain drain) are not taken into account. In the area of corporate
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  News // 12.06.2024

  Budget Management: Money Alone Does Not Solve Problems

  Federal, state, and municipal budgets are under strain, and tax revenues are declining. On 11 June 2024, ZEW President Professor Achim Wambach emphasised at a joint event by ZEW Mannheim and the Baden
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  Press Releases // 16.05.2024

  ZEW Economist Friedrich Heinemann on Federal Tax Revenue Estimates

  Minister Christian Lindner has presented the results of the spring tax revenue estimates, developed by the Working Party on Tax Revenue Estimates for the years 2024 to 2028. Friedrich Heinemann, head of [...] University, has commented on this matter: - “The gap between what policymakers want to spend and the tax revenues available will now widen rapidly. Gone are the days when conflicts of interest were masked by [...] but after that a reality check is inevitable. Then it will be necessary to implement benefit cuts, tax increases and concerted efforts to improve the efficiency of public spending. The structurally rising
• Publications // 22.04.2024

  ZEW Discussion Paper - The Digital Economy, Global Tax Reforms and Developing Countries – An Evaluation of Pillar I and Art. 12B UN Model

  generate tax revenue and their implications for net-importing countries. Our legal analysis demonstrates significant differences between the two proposals in the implied reallocation of taxing rights, depending [...] In particular, Pillar I Amount A will likely outperform the UN’s proposal in terms of its tax revenue potential. [...] Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries
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  Press Releases // 08.04.2024

  OECD’s Global Tax Reform Surprisingly Positive for Developing Countries

  countries. Both proposals aim to grant states new taxing rights. While the OECD approach has been criticized in academia for not adequately addressing the tax needs of developing countries, a new study by [...] different conclusion. - “Our research results show that the OECD approach is likely to generate higher tax revenues for developing countries and better addresses the specific interests of these states compared
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  Press Releases // 23.02.2024

  Enhancing Germany’s Attractiveness to Businesses through Tax Reform

  The current Mannheim Tax Index of ZEW Mannheim underscores Germany’s continued status as a high-tax country in global tax competition. The effective average tax burden for profitable investments is 28 [...] standing imply substantial tax revenue losses and heightened risks of free riding. - “Due to a lack of substantial tax reforms in the past 15 years, Germany has seen a decline in its tax attractiveness for corporate [...] Finance” Unit. Germany’s high-tax profile has become all the more apparent with France reducing its corporate tax rate in recent years, and even the UK’s increase in corporation tax to 25 per cent hasn’t changed
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  Press Releases // 23.01.2024

  Easing the Path to Citizenship Secures Prosperity

  in the destination country. This is advantageous for immigrants and businesses, and increases tax revenues and social security contributions. Especially the fast track for well-integrated immigrants provides