Nicolay, Katharina; Steinbrenner, Daniela - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 103 (2023) 10, pp. 665-669
reforms has eroded Germany's tax at-tractiveness compared to other competitors, including France, the UK and the US in recent … increasing regulatorydensity and high-energy costs, hamper investment in Germany. In particular, the lack of significant tax … Germany. Additionally, it does not substantially reduce bureaucratic burdens forbusinesses, as some of its provisions may …