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Steuerpolitische Perspektiven der Unternehmensteuerreform 2008

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Author Info
Johannes Becker
Clemens Fuest

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Abstract

Die Reform der Unternehmensbesteuerung verfolgt das Ziel, mehr Investitionen und Arbeitsplätze in Deutschland zu halten und die Verlagerung von Buchgewinnen in Niedrigsteuerländer einzuschränken. Gleichzeitig sollen die Steueraufkommensverluste möglichst gering gehalten werden. Dieser Beitrag gibt einen Überblick über die wichtigsten Elemente der Reform und analysiert ihre ökonomischen Auswirkungen. Es zeigt sich, dass die Reform für international agierende, ertragstarke Unternehmen Investitionen in Deutschland interessanter macht, während eher auf das Inland beschränkte und weniger ertragstarke Unternehmen weniger investieren werden. Die Eigenkapitalfinanzierung wird bei rein inländischen Investitionen gegenüber Fremdkapital massiv benachteiligt. Insgesamt ist die Reformbilanz daher gemischt.

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Publisher Info
Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

Volume (Year): 76 (2007)
Issue (Month): 2 ()
Pages: 39-48
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Handle: RePEc:diw:diwvjh:76-2-4

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Related research
Keywords: Corporate income taxation tax reform tax competition

Find related papers by JEL classification:
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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This page was last updated on 2008-9-19.

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