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Die Gewerbesteuerreform: Das Ende der Gewinnverlagerung in lokale Steueroasen?

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2025 German Publisher:München: ifo Institut - Leibniz-Institut für Wirtschaftsforschung an der Universität München
Authors: Kochems, Johannes;

handle: 10419/328072

Die Gewerbesteuerreform: Das Ende der Gewinnverlagerung in lokale Steueroasen?

Abstract

Die Regierungsparteien adressieren mit der angedachten Gewerbesteuerreform zur Bekämpfung von lokalen Gewerbesteueroasen ein wichtiges Thema. Neben globalen Initiativen zur Bekämpfung der internationalen Steuerver¬meidung bedarf es auch nationaler Anstrengungen, um die Steuervermeidung auf der subnationalen Ebene zu reduzieren. Es ist ex ante nicht klar, ob die dargelegten Maßnahmen bereits ausreichen, um der Gewinnverlagerung in lokale Steueroasen ausreichend entgegenzuwirken.

Keywords

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
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    influence
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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