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Welche privaten Veräußerungsgewinne sollten besteuert werden?

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  • Jacob, Martin

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.

Suggested Citation

  • Jacob, Martin, 2008. "Welche privaten Veräußerungsgewinne sollten besteuert werden?," arqus Discussion Papers in Quantitative Tax Research 49, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Handle: RePEc:zbw:arqudp:49
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    References listed on IDEAS

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    More about this item

    Keywords

    Veräußerungsgewinnbesteuerung; Unternehmensbesteuerung; Neutralität; Preisbildung; Anteilsverkauf; Aktienrückkauf; Ausschüttungspolitik;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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