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Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung

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  • Niemann, Rainer

Abstract

Der Beitrag ist wie folgt gegliedert: Nach einer Übersicht über die Literatur zur steuerlichen Verlustverrechnung in Abschnitt 2 werden die Entscheidungssituation in Abschnitt 3 und die grundsätzlich möglichen Wirkungen einer Mindestbesteuerung in Abschnitt 4 anhand einzelner deterministischer Zahlungsreihen aufgezeigt. Im Rahmen einer Monte-Carlo-Simulation soll in Abschnitt 5 geklärt werden, welche der möglichen Entscheidungswirkungen überwiegen dürften. Neben den Auswirkungen der Mindestbesteuerung auf die Rentabilität von Investitionsobjekten werden ihre Liquiditätseffekte untersucht. Abschnitt 6 thematisiert den Zusammenhang von Verlustverrechnung und Entscheidungsneutralität der Besteuerung. Eine Zusammenfassung in Abschnitt 7 stellt die Ergebnisse des Beitrags überblicksartig dar.

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  • Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
    • Handle: RePEc:zbw:tuedps:259
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    1. Maik Piehler & Bernhard Schwetzler, 2010. "Zum Wert ertragsteuerlicher Verlustvorträge," Schmalenbach Journal of Business Research, Springer, vol. 62(1), pages 60-100, February.

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