Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/157689
Authors: 
Beznoska, Martin
Hentze, Tobias
Year of Publication: 
2016
Series/Report no.: 
IW-Kurzberichte 25.2016
Abstract: 
In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.
Document Type: 
Research Report

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