IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik

Listed author(s):
  • Stefan Bach
  • Hermann Buslei
  • Nadja Dwenger

Die aktuellen Pläne der Großen Koalition zur Reform der Unternehmensbesteuerung geben ein positives Signal: Der Gewinnsteuersatz der Unternehmen wird deutlich reduziert, im Gegenzug wird die Bemessungsgrundlage verbreitert. Insgesamt verringern die Pläne die Anreize zu Steuergestaltungen. Die vorgeschlagenen Maßnahmen zur Verbreiterung der Bemessungsgrundlage sind jedoch in vielen Fällen kompliziert. Sie führen teilweise zu Systembrüchen mit den herkömmlichen Konzepten der Besteuerungsgleichheit und können unerwünschte wirtschaftliche Wirkungen auslösen. Die Besteuerung grenz- überschreitender Transaktionen sollte stärker als bisher durch internationale Koordinierung geregelt werden.

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.

File URL:
Download Restriction: no

Article provided by DIW Berlin, German Institute for Economic Research in its journal Wochenbericht.

Volume (Year): 74 (2007)
Issue (Month): 18 ()
Pages: 293-301

in new window

Handle: RePEc:diw:diwwob:74-18-1
Contact details of provider: Postal:
Mohrenstraße 58, D-10117 Berlin

Phone: xx49-30-89789-0
Fax: xx49-30-89789-200
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:diw:diwwob:74-18-1. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bibliothek)

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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.