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Entscheidungsneutrale, gleichmäßige und rechtssichere Einkommensbesteuerung unter Unsicherheit

Author

Listed:
  • Kristina Hemmerich

    (Julius-Maximilians-Universität Würzburg)

  • Dirk Kiesewetter

    (Julius-Maximilians-Universität Würzburg)

Abstract

The paper aims at designing a concept of neutral and equitable profit taxation which is legally reliable under imperfect foresight and which is compatible with basic principles of tax accounting, in particular with the historical cost convention. We show that this can be realized through revolving corrections of the Johansson-Samuelson tax base as first described by König (1997a) combined with a taxation of the net present value. The procedure is technically complex but can be simplified considerably at the cost of reduced accuracy. In its simplified form it is almost equal to nominal accrual tax accounting as established in Germany and other countries. This simplification also solves the problem of defining the correct point of reference (t = 0) in the Johansson-Samuelson concept.

Suggested Citation

  • Kristina Hemmerich & Dirk Kiesewetter, 2014. "Entscheidungsneutrale, gleichmäßige und rechtssichere Einkommensbesteuerung unter Unsicherheit," Schmalenbach Journal of Business Research, Springer, vol. 66(2), pages 98-119, March.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:2:d:10.1007_bf03372893
    DOI: 10.1007/BF03372893
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    References listed on IDEAS

    as
    1. Ruf, Martin, 2012. "Broadening the tax base of neutral business taxes," Economics Letters, Elsevier, vol. 117(1), pages 81-83.
    2. O. Yul Kwon, 1983. "Neutral Taxation and Provincial Mineral Royalties: The Manitoba Metallic Minerals and Saskatchewan Uranium Royalties," Canadian Public Policy, University of Toronto Press, vol. 9(2), pages 189-199, June.
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    Cited by:

    1. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.

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    More about this item

    Keywords

    H21; H25; H29;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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