From Corporate Tax Competition to Global Cooperation? Trends, Prospects and Effects on German Family Businesses

46 Pages Posted: 23 Aug 2023

See all articles by Theresa Bührle

Theresa Bührle

DIW Berlin

Katharina Nicolay

ZEW – Leibniz Centre for European Economic Research

Christoph Spengel

University of Mannheim - Accounting and Taxation; Centre for European Economic Research (ZEW)

Sophia Wickel

ZEW – Leibniz Centre for European Economic Research

Date Written: 2023

Abstract

This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti-Tax Avoidance Directive and country-by-country reporting on the European level as well as the OECD’s two-pillar project. We outline a potential shift in tax competition away from companies towards highly wealthy and highly qualified individuals. The implications of these developments on large German family businesses are emphasized, offering insights into the evolving landscape of tax competition.

Keywords: tax competition, family businesses, international tax policy

JEL Classification: H25, H24, K34

Suggested Citation

Bührle, Anna Theresa and Nicolay, Katharina and Spengel, Christoph and Wickel, Sophia, From Corporate Tax Competition to Global Cooperation? Trends, Prospects and Effects on German Family Businesses ( 2023). ZEW - Centre for European Economic Research Discussion Paper No. 23-027, Available at SSRN: https://ssrn.com/abstract=4549460 or http://dx.doi.org/10.2139/ssrn.4549460

Anna Theresa Bührle (Contact Author)

DIW Berlin ( email )

Mohrenstraße 58
Berlin, 10117
Germany
+49 30 89789 - 368 (Phone)

HOME PAGE: http://https://www.diw.de/cv/en/tbuehrle

Katharina Nicolay

ZEW – Leibniz Centre for European Economic Research ( email )

P.O. Box 10 34 43
L 7,1
D-68034 Mannheim, 68034
Germany

Christoph Spengel

University of Mannheim - Accounting and Taxation ( email )

Mannheim, 68131
Germany

Centre for European Economic Research (ZEW) ( email )

D-68161 Mannheim
Germany

Sophia Wickel

ZEW – Leibniz Centre for European Economic Research

P.O. Box 10 34 43
L 7,1
D-68034 Mannheim, 68034
Germany

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
101
Abstract Views
408
Rank
522,026
PlumX Metrics