Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/74492
Authors: 
Bach, Stefan
Year of Publication: 
2013
Series/Report no.: 
DIW Discussion Papers 1303
Abstract: 
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison of the tax base reported in tax statistics with the corporate income derived from national accounts gives hints to considerable tax base erosion. The high weight of reported tax losses underlines this result. The average implicit tax rate on corporate income was around 21 percent since 2001, and thus falling considerably short of statutory tax rates and effective tax rates discussed in the literature. For lack of detailed accounting data it is hard to give precise reasons for the presumptive tax base erosion.
Subjects: 
business income taxation
implicit tax rates
tax base erosion
JEL: 
H25
H26
H22
Document Type: 
Working Paper

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