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Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk?

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Author Info

  • Christian Baretti
  • Doina Maria Radulescu
  • Michael Stimmelmayr

Abstract

Zum Jahresbeginn trat die Unternehmensteuerreform 2008 in Kraft. Christian Baretti, Doina Maria Radulescu und Michael Stimmelmayr untersuchen hier, inwieweit die Reform die Attraktivität des Wirtschaftsstandorts Deutschland verbessert wird. Ihrer Ansicht nach wird die Senkung der Körperschaftsteuerbelastung für Kapitalgesellschaften diesem Ziel gerecht. Den weiteren - insbesondere zur Gegenfinanzierung - ergriffenen Maßnahmen fehlt es jedoch an Stringenz. Trotz positiver Signalwirkung zeugt die Steuerreform daher an vielen Stellen von Stückwerk.

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Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 61 (2008)
Issue (Month): 02 (01)
Pages: 30-38

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Handle: RePEc:ces:ifosdt:v:61:y:2008:i:02:p:30-38

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Related research

Keywords: Steuerreform; Globalisierung; Unternehmensbesteuerung; Steuerbelastung; Kapitalgesellschaft; Deutschland;

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References

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  1. Giuseppe Carone & Aino Salomaki, 2004. "Reforms In Tax-Benefit Systems In Order To Increase Employment Incentives In The Eu," Labor and Demography 0410005, EconWPA.
  2. Stimmelmayr, Michael, 2007. "Fundamental Capital Income Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 23, number urn:isbn:9783161492617, July.
  3. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
  4. Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, 02.
  5. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo Group Munich.
  6. Margit Schratzenstaller, 2007. "Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 21-38.
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