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Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen

  • Manfred Rose
  • Daniel Zöller
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    File URL: http://hdl.handle.net/10.1111/j.1468-2516.2012.00386.x
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    Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

    Volume (Year): 13 (2012)
    Issue (Month): 3 (08)
    Pages: 214-238

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    Handle: RePEc:bla:perwir:v:13:y:2012:i:3:p:214-238
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    1. Judd, Kenneth L., 1985. "Redistributive taxation in a simple perfect foresight model," Journal of Public Economics, Elsevier, vol. 28(1), pages 59-83, October.
    2. Bonds, Stephen R. & Devereux, Michael P., 1995. "On the design of a neutral business tax under uncertainty," Journal of Public Economics, Elsevier, vol. 58(1), pages 57-71, September.
    3. Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
    4. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 25-54 National Bureau of Economic Research, Inc.
    5. Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Bemessungsgrundlage kontra Fünf-Stufen-Tarif," Wirtschaftsdienst, Springer, vol. 91(5), pages 328-332, May.
    6. Steve Bond & Michael Devereux, 1999. "Generalised R-based and S-based taxes under uncertainty," IFS Working Papers W99/09, Institute for Fiscal Studies.
    7. Sinn, Hans-Werner, 1991. "The vanishing harberger triangle," Munich Reprints in Economics 19842, University of Munich, Department of Economics.
    8. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
    9. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-22, May.
    10. Marko Thomas Scholz & Daniel Zöller, 2008. "Gemeindesteuern der Zinsbereinigten Gewinnsteuer," Working Papers 0478, University of Heidelberg, Department of Economics, revised Nov 2008.
    11. Homburg, Stefan, 1997. "Soll die klassische Einkommensteuer wiederbelebt werden?," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 107-114.
    12. Hans-Georg Petersen & M. Rose, 2003. "Zu einer Fundamentalreform der deutschen Einkommensteuer: Die Einfachsteuer des "Heidelberger Kreises"," Finanzwissenschaftliche Diskussionsbeiträge 34, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
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