Reply to the article by Grit Kulemann and Peter Mandler: “National Revenue Effects of the OECD Proposals on the Redistribution of Taxation Rights

The article by Kulemann and Mandler in this issue of ifo Schnelldienst contains a positive appraisal of the report as well as some critical comments. The criticism relates mainly to three aspects: the selection of parameters in the baseline scenario, the consideration of cross-border transactions, and the modeling of the avoidance of double taxation of profits. In this reply, the authors of the expert opinion take up these points of criticism and comment on them.