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Dominika Langenmayr Profile picture
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5 Jun, 7 tweets, 2 min read
Ok, ich sehe, ein Erklärungsthread zur #Mindeststeuer kann nicht schaden.

Erstmal: Wie soll die Mindeststeuer funktionieren? Sie besteht (grob) aus 2 Teilen:
1. ,Income Inclusion Rule’, ähnlich der deutschen Hinzurechnungsbesteuerng. Die gibt Staaten das Recht, die Steuerlast
ausländischer Töchter aufzustocken, bis die Steuerbelastung dem Mindeststeuersatz entspricht.

Teil 2 ist eine ,Tax on Base Eroding Payments’; damit können inländische Töchter höher besteuert werden, wenn die Muttergesellschaft in einer Steueroase sitzt.
Also das Ziel ist: Egal, wo ein Unternehmen ansässig ist und wo es Tochtergesellschaften hat, es zahlt immer zumindest diesen Mindeststeuersatz. Dafür benötigt es eine einheitliche Definition der Bemessungsgrundlage - vermutlich aufbauend auf IFRS (=einer der offenen Punkte)
Wichtig zu verstehen: Das zusätzliche Steueraufkommen geht vor allem ins Land, in dem die Muttergesellschaft sitzt. Die digitale Wirtschaft (Amazon, Apple, Facebook, Google...) würde also mehr Steuern zahlen, aber vor allem in den USA, nicht in Deutschland.
Darum sind die USA (jetzt) auch ein Fan der Mindeststeuer. Anders sieht es bei Pillar 1 aus, wo Besteuerungsrechte an Markstaaten gehen sollen. Hier würde Europa profitieren. Dementsprechend sehen die USA es kritisch. UK knüpft bisher die Zustimmung zur Mindeststeuer an Pillar 1.
Entwicklungsländer würden von einer kombinierten Reform (Pillar 1&2) übrigens deutlich profitieren - sie haben alle Steuersätze über dem Mindeststeuersatz, können aber kaum gegen Gewinnverlagerung vorgehen.
Etwas mehr dazu sage ich z.B. hier vaticannews.va/de/welt/news/2…
und @YohannesBecker erklärt die Details ausführlich hier wirtschaftsdienst.eu/inhalt/jahr/20…

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More from @D_Langenmayr

Dominika Langenmayr Profile picture
12 May
Vaccinated! I know the beaming celebratory tweets get boring, but I'm so excited!

(Currently waiting for the obligatory 10 minutes after vaccination on my gynecologist's balcony)
Many thanks to @RicciMilstein @OlafGersemann and many others who indirectly helped to make this happen by sharing new info on covid vaccinations during pregnancy!
As some other pregnant women have asked how I got an appointment: I sent the studies listed here and a link to the recent statement by German gynecologists (bit.ly/33BwesH) to my gynecologists and all local doctors (and called those without
Read 4 tweets
Dominika Langenmayr Profile picture
28 Apr
Ich wage mich mal an einen Thread zu einem Thema, für den ich keine Expertin bin (das mir aber aus persönlicher Betroffenheit am Herzen liegt): Corona-Impfung von Schwangeren.

Schwangere werden in D momentan nur geimpft, wenn sie schwere relevante Vorerkrankungen haben. 1/5
Obwohl die Schwangerschaft selbst einen Risikofaktor darstellt: Corona-positive Gebärende haben schlechtere Outcomes, sowohl selber als auch für die Babys jamanetwork.com/journals/jamai… 2/5
Die Rechtfertigung für die Nicht-Impfung war, dass Schwangere nicht Teil der Impfstoff-Studien waren. Aber inzwischen gibt Daten zu den mRNA-Impfstoffen: Kein relevantes erhöhtes Nebenwirkungsrisiko für die Schwangeren, Babys so gesund wie normal nejm.org/doi/full/10.10… 3/5
Read 7 tweets
Dominika Langenmayr Profile picture
16 Jul 20
I promised a thread about my twitter experience when I reached 4000 followers. Here it is! Read if you want to know more about this econ professor’s twitter experience (and reasons to be here). 👇

\begin{thread}
Why did I join Twitter? @APeichl told me (on facebook, I think) that Twitter is a great place to discuss research. I briefly lurked and then started tweeting actively. But why? Partially for the research discussion, but also because I wanted my research to have a bigger impact.
I always wanted to have some “impact”, however you define it. By being a teacher my students remember. By discussing tax policy with journalists and politicians. By sharing my experience to inspire junior researchers. Twitter is great for that (I think).
Read 13 tweets
Dominika Langenmayr Profile picture
10 Dec 19
The German finance minister’s @OlafScholz proposal for a European financial transaction tax (FTT) is garbage. Why? Thread

He proposes a 0.2% tax when buying shares of a company with market value above 1 billion (145 firms in Germany).

#Finanztransaktionssteuer #FTT
In Germany, it's introduction is linked to financing better pensions. So: tax the people who invest in stocks to make sure they have better pensions so that the people who didn’t or couldn’t save enough for retirement get more? Strange message the government is sending here.
Who will pay that tax? People/banks/insurance companies who buy/sell shares will have to pay. Banks might lower their fees to take over some of the burden. Firms might have a harder time to raise money from the stock market.
Read 12 tweets
Dominika Langenmayr Profile picture
6 Nov 19
Germany’s council of economic “wise men and women”, publishes its main report each
November. All the buzz in Germany is about how they judge rules on pubic debt, but what does it say about… TAXATION?

\begin{thread}
If you have time, go read in the original (550 pages), or the executive summary (English version: 8 pages) sachverstaendigenrat-wirtschaft.de/en/annualrepor…
First observation: Taxes play a minor role. There is no chapter on tax policy (the transfer system gets a chapter). I found that surprising, given the amount of discussion on minimum taxes, digital service taxes, financial transaction taxes we had in the last months.
Read 12 tweets
Dominika Langenmayr Profile picture
12 Apr 19
Today is my last day at home. On Monday I'll be back at work, after 8 months of parental leave.

I'm excited to be back in the office, and I'm happy that I got to spent these months so intensively with our little one.

Some thoughts. /begin{thread}
First, I'm grateful to my husband, who will be on parental leave for the next 4.5 months. It'll be much easier to be at work knowing that our son is with somebody who loves him so much. Also, him being the main carer will be incredibly valuable for his relationship with our son.
I'm also grateful to live in Germany, where the state pays up to 1800€ (2000$) a month to the parent who stays at home with the baby (for up to 14 months), and where the employer is legally obliged to grant up to three years of leave after having a kid.
Read 16 tweets

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