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Welche privaten Veräußerungsgewinne sollten besteuert werden?

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  • Jacob, Martin
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    Abstract

    Der vorliegende Beitrag untersucht anhand eines Wachstumsmodells die Entscheidungswirkungen der privaten Veräußerungsgewinnbesteuerung in verschiedenen Steuersystemen.Im Fall des Anteilshandels zwischen privaten Investoren induziert die Veräußerungsgewinnbesteuerung neben der Körperschaftsteuer und der im Kaufpreis berücksichtigten Ausschüttungsbesteuerung eine dritte Steuerbelastung. Im Gegensatz dazu kann durch den Aktienrückkauf anstelle von Dividenden die Steuerbelastung gegenüber Ausschüttungen gesenkt werden. Um eine neutrale Besteuerung desprivaten Anteilshandels zu erreichen,ist es daher notwendig, eine Abgrenzung von Anteilsrückkäufen gegenüber anderen privaten Veräußerungsvorgängen vorzunehmen und die Steuerbelastung des Aktienrückkaufs der jeweiligen Dividendenbesteuerung anzupassen, während im Fall des Anteilshandels zwischen Privatpersonen eine Steuerentlastung erforderlich ist. --

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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 49.

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    Date of creation: 2008
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    Handle: RePEc:zbw:arqudp:49

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    Keywords: Veräußerungsgewinnbesteuerung; Unternehmensbesteuerung; Neutralität; Preisbildung; Anteilsverkauf; Aktienrückkauf; Ausschüttungspolitik;

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    1. Joseph E. Stiglitz, 1983. "Some Aspects of the Taxation of Capital Gains," NBER Working Papers 1094, National Bureau of Economic Research, Inc.
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