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Die Gewerbesteuer in der Unternehmensteuerreform 2008 — Eine Simulation der Aufkommens- und Belastungseffekte

Author

Listed:
  • Claudia Neugebauer

    (Bergische Universität Wuppertal — Schumpeter School of Business and Economics)

  • Kerstin Schneider

    (Bergische Universität Wuppertal — Schumpeter School of Business and Economics)

Abstract

Zusammenfassung Der Beitrag simuliert mit den Daten der Kostenstrukturerhebung, wie sich die Neuregelungen der Gewerbesteuer nach Umsetzung der Unternehmensteuerreform 2008 und den Anpassungen der F olgejahre auf die steuerliche Belastung der Unternehmen im Jahr 2010 auswirken. Die Gesamtsteuerbelastung für Kapitalgesellschaften sinkt unter Berücksichtigung der Hinzurechnungsmodifikationen um durchschnittlich etwa sieben Prozentpunkte (Hebesatz 400%); ihre Besteuerung wird jedoch leicht progressiv in der Unternehmensgr öße. Für Einzelunternehmen und Personengesellschaften bleibt die Gesamtsteuerbelastung in den meisten Fällen nahezu konstant, in einigen Fällen steigt sie hingegen moderat. Die Gefahr der Substanzbesteuerung wächst unabhängig von der Rechtsform. Trotz gestiegener Hinzurechnungen sinkt das kommunale Gewerbesteueraufkommen, das heißt, die erhoffte Erh öhung und Verstetigung des Gewerbesteueraufkommens wird nicht erreicht. Insbesondere im konjunkturellen Abschwung erweisen sich die neuen Regelungen als problematisch.

Suggested Citation

  • Claudia Neugebauer & Kerstin Schneider, 2011. "Die Gewerbesteuer in der Unternehmensteuerreform 2008 — Eine Simulation der Aufkommens- und Belastungseffekte," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 832-857, December.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:8:d:10.1007_bf03372862
    DOI: 10.1007/BF03372862
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    References listed on IDEAS

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    1. Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank Fossen, 2008. "Dokumentation des Mikrosimulationsmodells BizTax zur Unternehmensbesteuerung in Deutschland," Data Documentation 29, DIW Berlin, German Institute for Economic Research.
    2. Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
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    More about this item

    Keywords

    C15; H25; H 32; H71; K34;
    All these keywords.

    JEL classification:

    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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