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Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik


Author Info

  • Stefan Bach
  • Hermann Buslei
  • Nadja Dwenger


Die aktuellen Pläne der Großen Koalition zur Reform der Unternehmensbesteuerung geben ein positives Signal: Der Gewinnsteuersatz der Unternehmen wird deutlich reduziert, im Gegenzug wird die Bemessungsgrundlage verbreitert. Insgesamt verringern die Pläne die Anreize zu Steuergestaltungen. Die vorgeschlagenen Maßnahmen zur Verbreiterung der Bemessungsgrundlage sind jedoch in vielen Fällen kompliziert. Sie führen teilweise zu Systembrüchen mit den herkömmlichen Konzepten der Besteuerungsgleichheit und können unerwünschte wirtschaftliche Wirkungen auslösen. Die Besteuerung grenz- überschreitender Transaktionen sollte stärker als bisher durch internationale Koordinierung geregelt werden.

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Bibliographic Info

Article provided by DIW Berlin, German Institute for Economic Research in its journal Wochenbericht.

Volume (Year): 74 (2007)
Issue (Month): 18 ()
Pages: 293-301

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Handle: RePEc:diw:diwwob:74-18-1

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Related research

Keywords: Business taxation; tax reform; tax competition;

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Cited by:
  1. Michael Broer & Nadja Dwenger, 2008. "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin 765, DIW Berlin, German Institute for Economic Research.


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