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Internationalisierung, Unternehmensgröße und Konzernsteuerquote

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  • Bischoff, Dennis
  • Halberstadt, Alexander
  • Sureth, Caren
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    Abstract

    Als Steuerbelastungsindikator findet die Konzernsteuerquote trotz ihrer methodischen Schwächen zunehmend Verbreitung. Aus steuerlicher Sicht stellt sich die Frage, ob die quantitative Messung der vollständigen und realitätsnahen unternehmerischen Steuerbelastung mit Hilfe der Konzernsteuerquote branchenindividuell schwankt und welche Faktoren für diese möglichen Schwankungen ursächlich sind. Im vorliegenden Beitrag werden erstmals die Internationalisierung und die Unternehmensgröße als branchenindividuelle Einflussfaktoren der Konzernsteuerquote ausgewählter deutscher Konzerne empirisch analysiert. Die Studie legt den Schluss nahe, das allgemeingültige und damit zeitpunkt- und branchenunabhängige Aussagen über die Wirkung der untersuchten Einflussfaktoren auf die Steuerbelastung nicht gewonnen werden können. -- Despite its well-known shortcomings, scientists and analysts frequently employ the effective tax rate as an indicator of the tax burden. From a tax perspective, the question arises whether the total and realistic corporate tax burden measured by the effective tax rate varies with sectors and, if so, which are the underlying factors of this variation. For the first time, this paper empirically analyzes the influence of internationalization and business size of selected German groups on the effective tax rate. Our findings suggest that no unequivocal statements regarding the effects of these sector-dependent parameters on the corporate tax burden can be made.

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    File URL: http://econstor.eu/bitstream/10419/30861/1/607983337.pdf
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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 56.

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    Date of creation: 2008
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    Handle: RePEc:zbw:arqudp:56

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

    Related research

    Keywords: Brancheneffekte; Empirie; Konzernsteuerquote; Steuerbelastungsindikator; Unternehmensbesteuerung; business taxation; effective tax rate; empirical analysis; industry effects; tax reconciliation;

    References

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    1. Zimmerman, Jerold L., 1983. "Taxes and firm size," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 119-149, April.
    2. Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June.
    3. Becker, Johannes & Fuest, Clemens & Spengel, Christoph, 2005. "Konzernsteuerquote und Invesitionsverhalten," ZEW Discussion Papers 05-33, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    4. Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
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