Deutschland ist kein Niedrigsteuerland – eine Replik auf den Beitrag von Hettich und Schmidt und ein Beitrag zur (Er-)Klärung der Methoden zur Messung der Unternehmenssteuerbelastung

Abstract

A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison, and that a tax reform which aims at reducing the effective tax burden on German corporations is not necessary. In our paper, we critically review the method used for that study. In a second step, we present approaches which we assume to be better suited for such an analysis, and results generated by these approaches. We conclude that Germany cannot be considered to be a low tax country.