2018 Annual Monitor of the Foundation for Family Businesses

International tax competition from a company perspective

2018 Annual Monitor of the Foundation for Family Businesses

A substantial majority of German companies assesses international tax competition as strong or very strong. When surveyed about the effects on their operations, large family businesses in particular cite negative consequences around twice as often as large companies that are not family-owned, suggesting that tax competition does not affect the German economy uniformly. For the companies surveyed, it is not an option for the federal government simply to do nothing. These companies expect a reduction in bureaucratic hurdles, better international coordination to contain tax evasion and lower corporate tax rates. The ifo Institute surveyed 1,250 family-owned and non family-owned businesses for this study on behalf of the Foundation for Family Businesses, making it the largest survey on the subject of tax competition.

 

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