Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/274022 
Erscheinungsjahr: 
2023
Schriftenreihe/Nr.: 
ZEW Discussion Papers No. 23-027
Verlag: 
ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung, Mannheim
Zusammenfassung: 
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.
Schlagwörter: 
tax competition
family businesses
international tax policy
JEL: 
H25
H24
K34
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
727.13 kB





Publikationen in EconStor sind urheberrechtlich geschützt.