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08/24 — Taxation

ZEW Monthly // 2024

08/24 — Taxation

Taxes are a central element of economic policy and significantly impact a country’s competitiveness. In the face of global changes such as increasing digitalisation, climate change, and an ageing population, tax issues are becoming ever more important. Many countries are currently facing the challenge of adapting their tax systems to these new economic realities.

The latest edition of our ZEW Monthly, which focuses on “Taxation”, examines several key aspects of tax policy and its effects on the economy. One study reveals that significantly improving Germany’s tax attractiveness would require reforms leading to substantial tax revenue losses. At the same time, an analysis warns of the negative effects of an EU directive on tax transparency, which could jeopardise the attractiveness of Member States for business. Notably, one study assesses the OECD’s global tax reform as positive for developing countries, suggesting that it could lead to higher tax revenues and a fairer international tax system.

Editorial Staff Yvonne Bräutigam // Simone Mann // Pascal Ausäderer // Julia Glashauser

Keywords Tax // Tax reform // Location // Europe // Developing countries // Germany // Tax competition // Data acquisition // Olympic Games // Social inequality // Apprentices // Education // Science // Climate protection // Public Finance // Digital Economy // Competition and Innovation Summer School...