Article in Journal
The enterprise tax reform of 2008: Germany's answer to globalization or just patchwork?
Christian Baretti, Doina Radulescu, Michael Stimmelmayr
ifo Institut für Wirtschaftsforschung, München, 2008
ifo Schnelldienst, 2008, 61, Nr. 02, 30-38
ifo Institut für Wirtschaftsforschung, München, 2008
ifo Schnelldienst, 2008, 61, Nr. 02, 30-38
![](https://www.ifo.de/DocImg/ifosd_2008_2_6.jpg?c=1689236902)
At the beginning of 2008 the enterprise tax reform took effect in Germany. Christian Baretti, Doina Maria Radulescu and Michael Stimmelmayr examine the extent to which the reform has improved Germany's attractiveness as a business location. In their opinion the lowering of the tax burden for corporations is in keeping with this goal. The arguments for the other measures - in particular the counter-financing - are not so compelling, however. Despite its positive signals, the tax reform proves to be a patchwork in many areas
JEL Classification: H250
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ifo Schnelldienst 02/2008
ifo Institut für Wirtschaftsforschung, München, 2008