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In welcher Höhe werden Zinseinkünfte in Deutschland besteuert? Anmerkungen zu Berechnungen von Manfred Rose

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  • Schellhorn, Hannes

Abstract

In der wissenschaftlichen Debatte über ein gerechtes und effizientes Steuersystem wird die steuerliche Behandlung von Kapitalerträgen kontrovers diskutiert. Dabei spielt die Höhe der Steuerbelastung der Zinseinkünfte eine wichtige Rolle. Hannes Schellhorn setzt sich hier mit entsprechenden Berechnungen von Professor Manfred Rose, die grundlegend auch im WIRTSCHAFTSDIENST1 erschienen, auseinander' Im Anschluß eine Erwiderung von Professor Rose.

Suggested Citation

  • Schellhorn, Hannes, 2000. "In welcher Höhe werden Zinseinkünfte in Deutschland besteuert? Anmerkungen zu Berechnungen von Manfred Rose," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 80(8), pages 494-498.
    • Handle: RePEc:zbw:wirtdi:40590
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