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Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten

Author

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  • Gebhardt Heinz

    (Heinz Gebhardt, RWI – Leibniz-Institut für Wirtschaftsforschung, Hohenzollernstraße 1–3, 45128 Essen Germany. E-Mail:)

  • Siemers Lars-H. R.

    (Lars-H. R. Siemers, Universität Siegen, Lehrstuhl für Europäische Wirtschaftspolitik und Forschungskolleg (FoKoS), Unteres Schloß 3, 57072 Siegen Germany, Tel.: (0271) 740 3193,E-Mail:)

Abstract

Die amtliche Statistik stellt keine hinreichend disaggregierte Steuerstatistik zur Verfügung, um die relative Steuerbelastung mittelständischer Kapitalgesellschaften in Deutschland zu ermitteln. Aufgrund des Steuergeheimnisses liegen auch keine Mikrodaten zu den Steuererklärungen vor. Jedoch kann auf handelsbilanzielle Daten zurückgegriffen werden, um die effektive Steuerbelastung zu messen. Wir diskutieren die dabei auftretenden methodischen Probleme und verwenden einen vergangenheitsorientierten Ansatz, der den Vorteil hat, für Steueroptimierungsstrategien der Unternehmen und eine möglicherweise unterschiedliche Schärfe der Steuerprüfungen zu kontrollieren. Wir nutzen gewichtete 6 %-trimmed Quantilsschätzungen mit Bootstrapping, um belastbare Ergebnisse für profitable Unternehmen herzuleiten. Auf dieser Basis schätzen wir die effektive Steuerbelastung von kleinen, mittleren und großen Kapitalgesellschaften für die Jahre 1998 bis 2007. Wir finden Evidenz für eine Belastung gemäß einer umgekehrten U-Form: kleine Unternehmen haben eine signifikant geringere Steuerbelastung als mittelgroße Unternehmen, welche wiederum eine signifikant höhere Last als die großen Unternehmen aufweisen. Im betrachteten Zeitraum kann bei Kapitalgesellschaften daher von einem „Mittelstandsgipfel“ der Besteuerung gesprochen werden. Gegeben die empirische Evidenz, dass kleine und mittlere Unternehmen (KMU) Wachstum und Beschäftigung fördern, würde die Körperschaftsteuer in Deutschland die Wachstums- und Beschäftigungsperspektiven beeinträchtigen. Wir finden darüber hinaus Evidenz für einen signifikanten Entlastungseffekt durch die „Steuerreform 2000“, der bei kleinen, mittleren und großen Kapitalgesellschaften unterschiedlich stark ausfiel.

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  • Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    • Handle: RePEc:lus:zwipol:v:66:y:2017:i:1:p:1-35:n:3
    DOI: 10.1515/zfwp-2017-0003
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    2. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    3. Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.

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    More about this item

    Keywords

    H22; H25; H26; C00; C81; backward-looking tax burden measurement; SMEs; financial-statement data; corporate income taxation; base eroding and profit shifting;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C00 - Mathematical and Quantitative Methods - - General - - - General
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access

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