Tax Policy in the COVID-19 Crisis
Abstract Current reform proposals call for a reduction of the corporate tax burden in Germany and justify this due to the competitiveness of Germany as a business location. However, in view of Germany’s continuously high attractiveness in this regard, these demands appear to be inappropriate, even i...
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| Format: | Article |
| Language: | deu |
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Sciendo
2020-10-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-020-2761-9 |
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| _version_ | 1832574177359429632 |
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| author | Sebastian Eichfelder Jonathan Hoke |
| author_facet | Sebastian Eichfelder Jonathan Hoke |
| author_sort | Sebastian Eichfelder |
| collection | DOAJ |
| description | Abstract Current reform proposals call for a reduction of the corporate tax burden in Germany and justify this due to the competitiveness of Germany as a business location. However, in view of Germany’s continuously high attractiveness in this regard, these demands appear to be inappropriate, even in an international context. To ensure this attractiveness in the long term, it seems to be more important to focus on investments in digitisation, the digital infrastructure, and electromobility. Even in times of economic problems, e.g., the COVID19 pandemic, lowering the nominal tax burdens on companies is not necessarily the answer. Instead, temporary tax breaks for companies that invest during this phase of economic weakness may be more appropriate. |
| format | Article |
| id | doaj-art-96b2095686a641adacb07c70cd3d5644 |
| institution | Kabale University |
| issn | 0043-6275 1613-978X |
| language | deu |
| publishDate | 2020-10-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Wirtschaftsdienst |
| spelling | doaj-art-96b2095686a641adacb07c70cd3d56442025-02-02T00:29:07ZdeuSciendoWirtschaftsdienst0043-62751613-978X2020-10-011001076777310.1007/s10273-020-2761-9Tax Policy in the COVID-19 CrisisSebastian Eichfelder0Jonathan Hoke1Lehrstuhls für Betriebswirtschaftliche Steuerlehre, Otto-von-Guericke-Universität MagdeburgLehrstuhls für Betriebswirtschaftliche Steuerlehre, Otto-von-Guericke-Universität MagdeburgAbstract Current reform proposals call for a reduction of the corporate tax burden in Germany and justify this due to the competitiveness of Germany as a business location. However, in view of Germany’s continuously high attractiveness in this regard, these demands appear to be inappropriate, even in an international context. To ensure this attractiveness in the long term, it seems to be more important to focus on investments in digitisation, the digital infrastructure, and electromobility. Even in times of economic problems, e.g., the COVID19 pandemic, lowering the nominal tax burdens on companies is not necessarily the answer. Instead, temporary tax breaks for companies that invest during this phase of economic weakness may be more appropriate.https://doi.org/10.1007/s10273-020-2761-9 |
| spellingShingle | Sebastian Eichfelder Jonathan Hoke Tax Policy in the COVID-19 Crisis Wirtschaftsdienst |
| title | Tax Policy in the COVID-19 Crisis |
| title_full | Tax Policy in the COVID-19 Crisis |
| title_fullStr | Tax Policy in the COVID-19 Crisis |
| title_full_unstemmed | Tax Policy in the COVID-19 Crisis |
| title_short | Tax Policy in the COVID-19 Crisis |
| title_sort | tax policy in the covid 19 crisis |
| url | https://doi.org/10.1007/s10273-020-2761-9 |
| work_keys_str_mv | AT sebastianeichfelder taxpolicyinthecovid19crisis AT jonathanhoke taxpolicyinthecovid19crisis |