Search

Searched for effective average tax burden.
Found 356 results.

Displaying results 1 to 10 of 356.

• Projects // 01.12.2023

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

  The decision 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 [...] 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 (unconsolidated [...] data to analyse the evolution of corporate tax systems and their impact on business decisions. Comparable time series data on the evolution of effective tax burdens are essential as they can inform the policy
• 

  News // 04.09.2024

  Germany Imposes Higher Inheritance Tax

  or the 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 [...] has the highest tax burden on inheritances passed on to spouses and the third highest on inheritances passed on to children. This is the result of an international comparison carried out by ZEW Mannheim on
• 

  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 [...] is 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 co [...] in the middle range internationally 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
• Publications // 20.05.2024

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

  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 [...] that 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 [...] most suitable to stimulate private investment. Even after the introduction of the global minimum tax, these measures remain a viable tool to stimulate investments.
• 

  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 [...] sustainable in the long term. Tax rates are a key factor in the question of where companies want to invest. Germany also has problematic peak values when it comes to the burden on employees. According to
• 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 [...] 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 [...] interplay 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.
• Projects // 01.02.2024

  BAK Taxation Index 2024/2025

  on tax burdens. The present research project will analyze effective tax burdens on corporations and on highly skilled employees in Switzerland for 2024. Additionally, it will analyze the effective tax [...] investment and skilled employees. From that perspective, in addition to the effective level of company taxation also the effective tax burden on highly skilled employees is important: Due to the growing international [...] tax burden in more than 50 different locations from 19 European countries, the U.S. and Asia for 2025. Thereby, it will update and analytically extend the BAK Taxation Index, which has been published first
• 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

  countries with a combined profit tax rate below 15%, Pillar Two increases the effective average tax burden. The simulation of the interaction of both regulations shows that the effect of Pillar Two dominates that [...] the EU Member States’ effective tax levels and thus their location attractiveness. We find that DEBRA, on average, leads to a substantial reduction of the effective tax levels for equity-financed [...] 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 the tax-induced distortions
• 

  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 [...] 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 [...] – nearly 10 percentage points above the EU average. However, potential measures to significantly improve Germany’s international standing imply substantial tax revenue losses and heightened risks of free
• 

  News // 26.01.2024

  Reliable Fiscal Rules Becoming Increasingly Important

  variable g gives an indication of how the ability to levy taxes develops over time. The variable r is instrumental in determining the interest burden on government debt. A line can be drawn between two systems [...] increase in economic output and revenue would relieve the burden on the state at a higher rate than the interest rate for the old debt would burden the state. In this case, it would even be possible to experience [...] creation of large-scale EU financial operations to guarantee a united economic recovery from the effects of the pandemic.