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Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung

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  • Maiterth, Ralf
  • Sureth, Caren
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    Abstract

    Eine allokativ effiziente rechtsform- und finanzierungsneutrale Besteuerung ist nicht praktikabel, wenn Kapitaleinkommen progressiv belastet werden sollen. In diesem Fall müßte die Körperschaftsteuer um Wege einer Teilhabersteuer vollständig in die Einkommensteuer integriert werden. Finanzierungs- und Rechtsformneutralität sind nur durch eine Schedulensteuer erreichbar, wenn sämtliche Kapitaleinkommen proportional besteuert werden. Im internationalen Kontext erfordert Rechtsform- und Finanzierungsneutralität identische Steuersysteme in den einzelnen Staaten und ist daher nicht umsetzbar. Das deutsche Steuerrecht wirkt trotz gegenteiliger Behauptungen im Hinblick auf die unternehmerische Durchschnittssteuerbelastung weitgehend rechtsformneutral. Finanzierungsneutralität herrscht dagegen nur annähernd bei Personengesellschaften, nicht jedoch bei Kapitalgesellschaften. --

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    Bibliographic Info

    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 15.

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    Date of creation: 2006
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    Handle: RePEc:zbw:arqudp:15

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    Web page: http://www.arqus.info/

    Related research

    Keywords: Rechtsformneutralität; Finanzierungsneutralität; Kapitalkostenneutralität; Kapitalimportneutralität; Kapitalexportneutralität; synthetische Einkommensteuer; Schedulensteuer; Teilhabersteuer;

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    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, April.
    2. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer, Springer, vol. 1(1), pages 57-79, February.
    3. Hermann, Rico A. & Spengel, Christoph & Jacobs, Otto H. & Stetter, Thorsten, 2003. "Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 03-30, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
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    6. Sureth, Caren & Langeleh, Dirk, 2005. "Capital gains taxation under different tax regimes," arqus Discussion Papers in Quantitative Tax Research 6, arqus - Arbeitskreis Quantitative Steuerlehre.
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    13. Tobias Lindhe & Jan Södersten & Ann �berg, 2004. "Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax," International Tax and Public Finance, Springer, Springer, vol. 11(4), pages 469-485, 08.
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