Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse
AbstractThe German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total tax burden for incorporated enterprises exceeds 30 % because of the new add-back regulations and is now even slightly progressive in employment. Taxation in case of losses has become more prevalent, regardless of the legal form. In particular in the scenario of an economic crisis, the new regulations are problematic for the firms and trade tax revenue neither increases, nor is it a less volatile source of tax revenue for the communities.
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Bibliographic InfoPaper provided by Universitätsbibliothek Wuppertal, University Library in its series Schumpeter Discussion Papers with number sdp10008.
Date of creation: Jul 2010
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taxation; microsimulation; tax reform; trade trax;
Find related papers by JEL classification:
- 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
- C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
This paper has been announced in the following NEP Reports:
- NEP-ACC-2010-08-06 (Accounting & Auditing)
- NEP-ALL-2010-08-06 (All new papers)
- NEP-CMP-2010-08-06 (Computational Economics)
- NEP-GER-2010-08-06 (German Papers)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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