Advanced Search
MyIDEAS: Login to save this article or follow this journal

Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen


Author Info

  • Stefan Bach
  • Frank M. Fossen


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.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL:
Download Restriction: no

Bibliographic 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

as in new window
Handle: RePEc:diw:diwwob:75-39-3

Contact details of provider:
Postal: Mohrenstraße 58, D-10117 Berlin
Phone: xx49-30-89789-0
Fax: xx49-30-89789-200
Web page:
More information through EDIRC

Related research

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

Find related papers by JEL classification:


No references listed on IDEAS
You can help add them by filling out this form.



This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:diw:diwwob:75-39-3. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bibliothek).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.