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Die Zinsschranke - eine beispiellose Steuerinnovation

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  • Homburg, Stefan

Abstract

The article deals with the earnings stripping rule (or interest barrier), an important part of the German company tax act 2008. The new rule is analyzed both from an economic and a legal perspective.

Suggested Citation

  • Homburg, Stefan, 2007. "Die Zinsschranke - eine beispiellose Steuerinnovation," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 717-728.
  • Handle: RePEc:zbw:espost:92398
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    File URL: https://www.econstor.eu/bitstream/10419/92398/1/2007-FR-Zinsschranke.pdf
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    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    2. Fichte, Damian & Herrmann, Karolin & Lemmer, Jens & Schemmel, Lothar & Stern, Volker & Warneke, Matthias, 2013. "Bausteine für eine Reform des Steuersystems: Das DSi-Handbuch Steuern," DSi-Schriften 1, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    3. Dreßler, Daniel & Scheuering, Uwe, 2012. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046, ZEW - Leibniz Centre for European Economic Research.
    4. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, November.
    5. Wagner, Julia, 2015. "EBITDA-Vortrag - cui bono? Eine Gesetzesevaluation auf Basis einer Mikrosimulation," Discussion Papers 2015/31, Free University Berlin, School of Business & Economics.
    6. Alberternst, Stephan & Schwar, Torben, 2015. "Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012," arqus Discussion Papers in Quantitative Tax Research 200, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Pasedag, Andreas, 2009. "Paradoxe Wirkungen der Zinsschranke," arqus Discussion Papers in Quantitative Tax Research 83, arqus - Arbeitskreis Quantitative Steuerlehre.
    8. Homburg, Stefan, 2008. "Neue Entwicklungstendenzen der deutschen Steuerpolitik," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 9-15.
    9. Martin Jacob & Andreas Pasedag & Franz W. Wagner, 2011. "Werden niedrige Steuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 72-91, February.
    10. Hundsdoerfer, Jochen & Lorenz, Daniela & Sielaff, Christian, 2011. "Hemmt die Zinsschranke Investitionen? Ein weiteres Zinsschranken-Paradoxon," arqus Discussion Papers in Quantitative Tax Research 124, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Jost H. Heckemeyer & Christoph Spengel, 2008. "Ausmaß der Gewinnverlagerung multinationaler Unternehmen – empirische Evidenz und Implikationen für die deutsche Steuerpolitik," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 37-61, February.

    More about this item

    Keywords

    Corporate taxation; Earnings stripping rule;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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