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Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen

Author

Listed:
  • Büttner Thiess

    (Universität Erlangen-Nürnberg und CESifo)

  • Scheffler Wolfram

    (Universität Erlangen-Nürnberg)

  • von Schwerin Axel

    (Universität Erlangen-Nürnberg)

Abstract

Das Papier geht der Frage nach, ob der Anstieg der Hebesätze bei der Gewerbesteuer in den letzten Jahren eine Folge der Unternehmensteuerreformen der Jahre 2001 und 2008 ist. Es wird argumentiert, dass durch die Anrechnung der Gewerbesteuer auf die Einkommensteuer die durch viele Mängel gekennzeichnete Gewerbesteuer „subventioniert“ wird. Dies könnte Gemeinden veranlasst haben, den Hebesatz zu erhöhen. Eine Analyse mit Daten der Gewerbesteuerstatistik zeigt, dass tatsächlich Gemeinden mit einem hohen Anteil an Einzelunternehmen und Personengesellschaften nach der weitgehenden Anrechnung der Gewerbesteuer seit 2008 ihren Gewerbesteuerhebesatz im Vergleich zu anderen Gemeinden tendenziell stärker erhöht haben. Dieses Ergebnis legt nahe, dass die Anrechnung der Gewerbesteuer auf die Einkommensteuer die politischen und wirtschaftlichen Kosten eines Anstiegs des Hebesatzes gesenkt hat.

Suggested Citation

  • Büttner Thiess & Scheffler Wolfram & von Schwerin Axel, 2014. "Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(4), pages 346-354, December.
    • Handle: RePEc:bpj:pewipo:v:15:y:2014:i:4:p:346-354:n:7
    DOI: 10.1515/pwp-2014-0028
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    References listed on IDEAS

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    4. Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers sdp10008, Universitätsbibliothek Wuppertal, University Library.
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    1. von Schwerin, Axel, 2015. "Effective Burden of Business Taxation and Tax Eff ort of Local Governments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112955, Verein für Socialpolitik / German Economic Association.
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    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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