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Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise
[The Tax Treatment of Losses: Options for Reforms During the Corona Crisis]

Author

Listed:
  • Reinald Koch

    () (Katholische Universität Eichstätt-Ingolstadt)

  • Dominika Langenmayr

    () (Katholische Universität Eichstätt-Ingolstadt)

Abstract

Zussamenfassung Im Jahr 2020 werden viele Unternehmen durch die Corona-Pandemie Verluste erleiden. Das deutsche Steuersystem behandelt Gewinne und Verluste asymmetrisch: Während Gewinne sofort versteuert werden müssen, führen Verluste oft nicht zu direkten Steuererstattungen. Dieser Beitrag diskutiert verschiedene Möglichkeiten, wie die steuerliche Behandlung von Unternehmen in Verlustsituationen verbessert werden kann. Eine Mikrosimulation der Reformoptionen zeigt, dass eine betragsmäßige Ausweitung der Verlustrücktragsmöglichkeiten eine deutlich größere Wirkung entfaltet als ein längerer Rücktragszeitraum. Bessere Verlustrücktragsmöglichkeiten setzen zudem starke Investitionsanreize.

Suggested Citation

  • Reinald Koch & Dominika Langenmayr, 2020. "Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise [The Tax Treatment of Losses: Options for Reforms During the Corona Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(5), pages 367-373, May.
  • Handle: RePEc:spr:wirtsc:v:100:y:2020:i:5:d:10.1007_s10273-020-2657-8
    DOI: 10.1007/s10273-020-2657-8
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    References listed on IDEAS

    as
    1. Dominika Langenmayr & Rebecca Lester, 2017. "Taxation and Corporate Risk-Taking," CESifo Working Paper Series 6566, CESifo.
    2. Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
    3. Laura Dobbins & Martin Jacob, 2016. "Do corporate tax cuts increase investments?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(7), pages 731-759, November.
    4. Eric Ohrn, 2018. "The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD," American Economic Journal: Economic Policy, American Economic Association, vol. 10(2), pages 272-301, May.
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    Cited by:

    1. Hüther, Michael, 2020. "Investitionen und Konsum: Überlegungen zu wirtschaftspolitischen Handlungsoptionen zur Jahresmitte 2020," IW policy papers 13/2020, Institut der deutschen Wirtschaft (IW) / German Economic Institute.

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    More about this item

    JEL classification:

    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • E37 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Forecasting and Simulation: Models and Applications

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