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Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen

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Author Info
Stefan Bach
Frank M. Fossen

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Abstract

Zur Gewerbesteuer gibt es eine Reihe von Reformvorschlägen, die von einer reinen Gewinnsteuer bis zu einer Wertschöpfungsteuer reichen. Entsprechende Besteuerungskonzepte sind auch im Ausland anzutreffen. Analysen mit dem Unternehmensteuer- Mikrosimulationsmodell BizTax des DIW Berlin zeigen die Aufkommens- und Belastungswirkungen von grundlegenden Reformkonzepten für die Gewerbesteuer. Eine Verbreiterung der Besteuerungsgrundlagen würde das Aufkommen gleichmäßiger auf Unternehmen und Regionen verteilen. Eine verstärkte Besteuerung ertragsunabhängiger Elemente würde allerdings Unternehmen mit Verlusten oder niedrigen Gewinnen stärker belasten.

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File URL: http://www.diw.de/documents/publikationen/73/diw_01.c.89011.de/08-39-3.pdf
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Publisher Info
Article provided by DIW Berlin, German Institute for Economic Research in its journal Wochenbericht.

Volume (Year): 75 (2008)
Issue (Month): 39 ()
Pages: 586-590
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Handle: RePEc:diw:diwwob:75-39-3

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Related research
Keywords: Local business tax; Microsimulation; Local taxation; Tax reform;

Find related papers by JEL classification:
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

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This page was last updated on 2009-12-5.

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