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• 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

  European Commission recently 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 [...] Taxation” (BEFIT) directive proposal, which is a new attempt to introduce EU-wide harmonised corporate tax base rules. It aims at reducing disparities in tax burdens, complexity in cross-border operations
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  Press Releases // 15.04.2024

  EU Directive for Tax Transparency Threatens Location Attractiveness

  expert survey and corporate financial data from the Orbis database. - Unlike firms that operate purely domestically, multinational corporations have the option to shift their profits to low-tax jurisdictions [...] country-by-country reporting of tax payments, number of employees, profits, and other financial indicators aims to expedite the detection of profit shifting. “On average, EU companies affected by the directive [...] The EU directive on public country-by-country reporting requires multinational corporations to make their tax activities more transparent starting this year. The aim is to create a level playing field
• Publications // 26.03.2024

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

  European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing [...] reduction of the effective tax levels for equity-financed companies. In countries with a combined profit tax rate below 15%, Pillar Two increases the effective average tax burden. The simulation of the
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  Press Releases // 23.02.2024

  Enhancing Germany’s Attractiveness to Businesses through Tax Reform

  Julia Spix, a researcher in ZEW’s “Corporate Taxation and Public 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 [...] continued status as a high-tax country in global tax competition. The effective average tax burden for profitable investments is 28.5 per cent in 2023 – nearly 10 percentage points above the EU average. However [...] substantial tax reforms in the past 15 years, Germany has seen a decline in its tax attractiveness for corporate investments compared to key economic partners. This concern is particularly pronounced in the context
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  News // 14.07.2023

  “Small Steps in the Right Direction”

  companies. By facilitating better offsetting of losses, a larger proportion of profits can be shielded from Germany’s high corporate tax burden. Particularly for high-risk investments, it is noteworthy that [...] package as follows: - “Lindner’s package represents a series of small steps in the right direction. The profit-independent premiums for green investments can help to master the energy transition. It’s a good [...] investment stimuli. Consequently, the reform will not alter the fact that Germany has the third-highest corporate tax burden among 35 industrialised countries, as shown by the Mannheim Tax Index we calculated.
• News // 10.06.2005

  ZEW President Franz on Wage Policy

  wage negotiations. Apart from that, profit differences between companies play a bigger role than in traditional collective agreements. To establish a successful profit-sharing model, some key points require [...] distribution of profits is to base itself on one’s wage or if distribution is to take the form of a fixed amount on all employees. Thirdly, an agreement must define the symmetry of the profit-sharing and whether [...] an upper limit for distributed profits could prove a reasonable compromise. The steel industry is an industrial environment perfectly-suited to reap the benefits of a profit-sharing model. Unfortunately
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  News // 21.03.2023

  Tax Competition Weakened, Bureaucracy on the Rise

  they do not have the ability to optimise their tax payments as cleverly as, for example, large corporations. They are also more exposed to complex regulations meant to reduce tax competition. ZEW Research [...] tax competition has weakened in recent years, and that certain instruments are effective against profit-shifting efforts. - So far, however, this has not led to tax rates harmonising at a lower level.
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  Press Releases // 27.02.2023

  Germany Risks Losing Its Attractiveness in International Tax Competition

  competition. This is particularly due to France having lowered its corporate tax rate in recent years. With that said, Germany’s corporate tax burden is now the highest when directly compared with important [...] Research Associate in the Research Unit “Corporate Taxation and Public Finance” and professor at the University of Mannheim. “Without significant reforms in corporate taxation, Germany is comparatively un [...] important competitors. The effective average tax burden of a profitable investment project in Germany in 2022 is 28.8 per cent, exceeding the EU average by 10 percentage points. - “Germany has now become a high-tax
• Projects // 01.10.2005

  Continuation of the Development of Corporate Taxation in Germany and the EU

  consolidated corporate income tax base for their EU-wide activities. Three distinct steps are necessary to arrive at the tax base for each jurisdiction: (1) each group member calculates its taxable profits separately [...] on drive of the European Commission with respect to the establishment of a common consolidated corporate tax base. Based on harmonised rules for the determination of taxable income, at first alternative
• Projects // 01.04.2003

  Structural Modelling and Analysis of Strategic Competition and Mergers in Heterogenous-Product Markets

  The wave of corporate mergers during the nineties has sparked new interest in economic analyses of the preconditions and consequences of increasing market concentration. Traditionally, static microeconomic [...] Structural modelling and simulation of potential effects of mergers.4.) Analyzing effects of mergers on profits and firm values.