Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo

Abstract

The complexity of tax systems is becoming increasingly important in the debate on international tax competition. Based on the underlying survey data of the Tax Complexity Index of Hoppe et al. (2019), this article provides a comprehensive comparison of the complexity of Germanys and Austrias tax systems while also taking the mean values of all countries covered by the index into account. In both Germany and Austria, the tax code is characterized by a relatively high degree of complexity. In contrast, the tax framework has a low level of complexity in both countries, with Austria being on average less complex than Germany.

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, WHU – Otto Beisheim School of Management, ESMT Berlin, Goethe University Frankfurt and Carl von Ossietzky University Oldenburg who share the same research agenda.