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Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen

Listed author(s):
  • Stefan Bach
  • Frank M. Fossen

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.

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

Volume (Year): 75 (2008)
Issue (Month): 39 ()
Pages: 586-590

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Handle: RePEc:diw:diwwob:75-39-3
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