ifo Viewpoint

Why a Reform of the German Corporate Tax System Is Urgently Needed

Clemens Fuest
ifo Institut, München, 2023

ifo Viewpoint No. 245

The current crises have led to a debate about the future of Germany’s business model and German industry. Rising energy prices, disrupted foreign trade, and the US IRA subsidy program raise the question of what needs to be done to maintain Germany’s competitiveness as a location for companies and highly productive jobs.