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Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?

Author

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  • Eichfelder, Sebastian
  • Kluska, Mike
  • Knaisch, Jonas
  • Selle, Juliane
Abstract
Wir vergleichen den Einfluss von zwei unterschiedlichen steuerpolitischen Strategien - eine dauerhafte Senkung der Unternehmenssteuerbelastung (etwa des Körperschaftsteuersatzes) und temporäre steuerliche Investitionsanreize (etwa durch Sonderabschreibungen). Dabei greifen wir sowohl auf die empirische Literatur zum Einfluss von Unternehmenssteuern auf die Standortwahl und Investitionen als auch auf international anerkannte Indizes zur Standortattraktivität zurück. Unternehmensbefragungen, die ökonomische Literatur sowie insbesondere übliche Standortindizes legen nahe, dass der Einfluss der Unternehmensbesteuerung auf die Standortattraktivität Deutschlands moderat ist. Demgegenüber legen internationale Indizes nahe, dass Deutschland erhebliche Defizite in standortrelevanten Bereichen aufweist (Demographie, Digitalisierung, Infrastruktur). Wir argumentieren, dass sich die steuerliche Finanzpolitik insbesondere auf Förderung von Investitionen konzentrieren sollte, um entsprechende Defizite auszugleichen. Dabei erscheinen in der aktuellen Konstellation gerade Sonderabschreibungen als effektives und kostengünstiges Instrument der Steuerpolitik zur Förderung der Investitionstätigkeit und Standortattraktivität.

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  • Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 266, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:266
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    Keywords

    Standortattraktivität; Investitionstätigkeit; Steuerpolitik; Wachstum;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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