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Innovation im Steuerrecht: Wie kann die Thesaurierungsbegünstigung eine annähernd belastungsneutrale Besteuerung von Personen- und Kapitalgesellschaften gewährleisten?


Author Info

  • Kerstin Schneider

    (Schumpeter School of Business and Economics, University of Wuppertal)

  • Claudia Wesselbaum-Neugebauer

    (Schumpeter School of Business and Economics, University of Wuppertal)


The paper addresses the question whether the preferential treatment of retained earnings according to section 34a EStG is suitable to achieve a comparable tax burden of partnerships and corporations. It can be shown that it is impossible to determine a reference value for all domestic companies. By introducing a “virtual principle of separation” (virtuelles Trennungsprinzip) we allow entrepreneurs to separate between the level of the firm and the owner of the firm, when retained earnings are to be taxed.

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Bibliographic Info

Paper provided by Universitätsbibliothek Wuppertal, University Library in its series Schumpeter Discussion Papers with number sdp10002.

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Length: 29
Date of creation: Feb 2010
Date of revision:
Handle: RePEc:bwu:schdps:sdp10002

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Related research

Keywords: business taxation; preferential treatment of retained earnings; principle of separation; trade tax; Unternehmensbesteuerung; Thesaurierungsbegünstigung; Trennungsprinzip; Gewerbesteuer;

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  1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
  2. Michael Broer & Nadja Dwenger, 2008. "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin 765, DIW Berlin, German Institute for Economic Research.
  3. Houben, Henriette & Maiterth, Ralf, 2008. "Zur Diskussion der Thesaurierungsbegünstigung nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research 42, arqus - Arbeitskreis Quantitative Steuerlehre.
  4. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 29-47.
  5. Homburg, Stefan, 2007. "Die Abgeltungsteuer als Instrument der Unternehmensfinanzierung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 686-690.
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