Innovationsförderung und Besteuerung
Abstract
Im Rahmen des vorliegenden Beitrags werden die Auswirkungen einer Steuergutschrift auf Forschungs- und Entwicklungsaufwendungen, der Abschaffung der substanzabhängigen Unternehmenssteuern sowie der Reduzierung des Körperschaftsteuersatzes auf die Gesamtsteuerbelastung deutscher Unternehmen quantifiziert. Des weiteren wird analysiert, inwieweit von den einzelnen Maßnahmen spezifische Anreize zur Tätigung innovativer Forschungs- und Entwicklungsaufwendungen ausgehen. Bezogen auf die Gesamtsteuerbelastung würden von einer Abschaffung der Substanzsteuern die höchsten Entlastungswirkungen ausgehen. Nachhaltige Anreize zur Steigerung von Forschungs- und Entwicklungsaufwendungen gehen dagegen ausschließlich von der Gewährung einer diesbezüglichen Steuergutschrift aus. ; This paper analyzes the effects of a tax credit for R&D expenses, an abolishment of property and trade taxes and a reduction of the corporation tax rate on the total tax burden of corporations. Moreover the stimulation of these means on additional R&D expenses is examined. The results of the analysis show that an abolishment of property and trade taxes leads to the highest reduction of the total tax burden of a corporation. On the other hand, only a tax credit for R&D expenses significantly stimulates additional R&D expenses. --Download Info
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.Bibliographic Info
Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 94-14.Length:
Date of creation: 1994
Date of revision:
Handle: RePEc:zbw:zewdip:9414
Contact details of provider:
Postal: L 7,1; D - 68161 Mannheim
Phone: +49/621/1235-01
Fax: +49/621/1235-224
Email:
Web page: http://www.zew.de/
More information through EDIRC
Related research
Keywords:References
No references listed on IDEASYou can help add them by filling out this form.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Spengel, Christoph, 1999. "Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany," ZEW Discussion Papers 99-55, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
Lists
This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.Statistics
Access and download statisticsCorrections
When requesting a correction, please mention this item's handle: RePEc:zbw:zewdip:9414For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.