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Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen

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  • Manfred Rose
  • Daniel Zöller
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    File URL: http://hdl.handle.net/10.1111/j.1468-2516.2012.00386.x
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    Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

    Volume (Year): 13 (2012)
    Issue (Month): 3 (08)
    Pages: 214-238

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    Handle: RePEc:bla:perwir:v:13:y:2012:i:3:p:214-238

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    1. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
    2. Kenneth L. Judd, 1982. "Redistributive Taxation in a Simple Perfect Foresight Model," Discussion Papers 572, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    3. Steve Bond & Michael Devereux, 1999. "Generalised R-based and S-based taxes under uncertainty," IFS Working Papers W99/09, Institute for Fiscal Studies.
    4. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 25-54 National Bureau of Economic Research, Inc.
    5. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-22, May.
    6. Sinn, Hans-Werner, 1991. "The vanishing harberger triangle," Journal of Public Economics, Elsevier, vol. 45(3), pages 271-300, August.
    7. Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Bemessungsgrundlage kontra Fünf-Stufen-Tarif," Wirtschaftsdienst, Springer, vol. 91(5), pages 328-332, May.
    8. Bonds, Stephen R. & Devereux, Michael P., 1995. "On the design of a neutral business tax under uncertainty," Journal of Public Economics, Elsevier, vol. 58(1), pages 57-71, September.
    9. Homburg, Stefan, 1997. "Soll die klassische Einkommensteuer wiederbelebt werden?," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 107-114.
    10. Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
    11. Marko Thomas Scholz & Daniel Zöller, 2008. "Gemeindesteuern der Zinsbereinigten Gewinnsteuer," Working Papers 0478, University of Heidelberg, Department of Economics, revised Nov 2008.
    12. Hans-Georg Petersen & M. Rose, 2003. "Zu einer Fundamentalreform der deutschen Einkommensteuer: Die Einfachsteuer des "Heidelberger Kreises"," Finanzwissenschaftliche Diskussionsbeiträge 34, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
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