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Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen

Author

Listed:
  • Stefan Bach
  • Frank M. Fossen

Abstract

Zur Gewerbesteuer gibt es eine Reihe von Reformvorschlägen, die von einer reinen Gewinnsteuer bis zu einer Wertschöpfungsteuer reichen. Entsprechende Besteuerungskonzepte sind auch im Ausland anzutreffen. Analysen mit dem Unternehmensteuer- Mikrosimulationsmodell BizTax des DIW Berlin zeigen die Aufkommens- und Belastungswirkungen von grundlegenden Reformkonzepten für die Gewerbesteuer. Eine Verbreiterung der Besteuerungsgrundlagen würde das Aufkommen gleichmäßiger auf Unternehmen und Regionen verteilen. Eine verstärkte Besteuerung ertragsunabhängiger Elemente würde allerdings Unternehmen mit Verlusten oder niedrigen Gewinnen stärker belasten.

Suggested Citation

  • Stefan Bach & Frank M. Fossen, 2008. "Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 75(39), pages 586-590.
  • Handle: RePEc:diw:diwwob:75-39-3
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    Keywords

    Local business tax; Microsimulation; Local taxation; Tax reform;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

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