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Abgeltungssteuer begünstigt Fremdfinanzierung

Author

Listed:
  • Frank M. Fossen
  • Martin Simmler

Abstract

Am 1. Januar 2009 wurde in Deutschland die Abgeltungsteuer für Kapitalerträge eingeführt. Einkünfte aus Kapitalvermögen werden seitdem mit 25 Prozent Einkommensteuer zuzüglich Solidaritätszuschlag abgeltend besteuert. Der Steuerzahler kann weiterhin die Anwendung des alten Steuerrechts wählen, wenn es im Einzelfall günstiger ist. Die Abgeltungsteuer führt in der Regel zu einer niedrigeren Besteuerung von Fremdkapital im Vergleich zu Eigenkapital. Auch wenn Deutschland sich damit im internationalen Trend bewegt, verletzt die Abgeltungsteuer das Kriterium der Finanzierungsneutralität und begünstigt die Verwendung von Fremdkapital in Unternehmen, wie eine neue empirische Studie des DIW Berlin belegt.

Suggested Citation

  • Frank M. Fossen & Martin Simmler, 2012. "Abgeltungssteuer begünstigt Fremdfinanzierung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(17), pages 11-14.
  • Handle: RePEc:diw:diwwob:79-17-3
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    File URL: http://www.diw.de/documents/publikationen/73/diw_01.c.398092.de/12-17-3.pdf
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    References listed on IDEAS

    as
    1. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2007. "Rechtsform und Finanzierung nach der Unternehmensteuerreform 2008," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 376-381.
    2. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 29-47.
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    Cited by:

    1. Lemmer, Jens, 2016. "Abgeltungsteuer erhalten: Mehrbelastungen für Sparer vermeiden," DSi-Sonderinformationen 4, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.

    More about this item

    Keywords

    Flat tax; income taxation; capital taxation;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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