v11i3 Zimmermann

Despite the pivotal role of tax legislation for the economy and society, empirical research on how interest groups influence German tax legislation remains scarce. This study addresses this gap by examining international corporate tax policy. Based on 94 statements from eleven legislative procedures (2013 – 2023), it analyzes the factors determining whether demands from various interest groups during expert hearings in the Finance Committee are adopted into final legislation. Methodologically, the paper combines qualitative content analysis with a quantitative probit regression. While descriptive data and initial analyses suggest varying success rates among expert groups, these differences disappear when controlling for the specific direction of the proposed changes. No significant group influence remains. The findings suggest that in the later stages of the legislative process, lawmakers select external expertise primarily based on substantive, technical criteria rather than systematically favoring specific actors. Thus, the study contributes to the political economy of taxation by highlighting the importance of technical content over pure actor power.