IDEAS home Printed from https://ideas.repec.org/a/zbw/uoclwp/60294.html

Müssen Leasinggesellschaften reguliert werden?

Author

Listed:
  • Hartmann-Wendels, Thomas

Abstract

Intensiv wird zurzeit diskutiert, das gewerbesteuerliche Bankenprivileg (§ 19 GewStDV) auf Leasing- und Factoringgesellschaften auszuweiten und im Gegenzug diese Unternehmen auch von der Bankenaufsicht zu erfassen. Leasing wurde durch die Unternehmensteuerreform im Vergleich zu anderen Finanzierungsinstrumenten tendenziell benachteiligt, indem fiktive Zinsanteile zur gewerbesteuerlichen Bemessungsgrundlage hinzugerechnet werden müssen und die Leasinggesellschaften gleichzeitig in ihrer Refinanzierung der Gewerbesteuerpflicht unterworfen sind. Um diese Doppelbesteuerung zu vermeiden, kann seitens der Finanzbehörden eine Ausweitung des Bankenprivilegs aber nur erfolgen, wenn sich die betroffenen Branchen auch einer Regulierung unterwerfen. Der Artikel bietet einen Überblick über die wichtigsten Regulierungsvorschriften für Leasinggesellschaften und legt ausführlich und begründend dar, dass eine Ausweitung der Regulierung Kosten verursacht und zu einem ordnungspolitisch nicht zu rechtfertigenden Eingriff in die Struktur der Leasingbranche führt. In der Folge wären einige Gesellschaften durch die zusätzlichen Lasten in ihrer Existenz bedroht.

Suggested Citation

  • Hartmann-Wendels, Thomas, 2008. "Müssen Leasinggesellschaften reguliert werden?," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 6(2), pages 63-77.
    • Handle: RePEc:zbw:uoclwp:60294
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/60294/1/718544846.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Diamond, Douglas W & Dybvig, Philip H, 1986. "Banking Theory, Deposit Insurance, and Bank Regulation," The Journal of Business, University of Chicago Press, vol. 59(1), pages 55-68, January.
    2. Mathias Dewatripont & Jean Tirole, 1994. "The prudential regulation of banks," ULB Institutional Repository 2013/9539, ULB -- Universite Libre de Bruxelles.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Curto, José Dias & Quinaz, Pedro Miguel Mateus Dias, 2016. "Prudential regulation in an artificial banking system," Economics Discussion Papers 2016-27, Kiel Institute for the World Economy.
    2. Gillian Garcia & Henriëtte Prast, 2004. "Depositor and investor protection in the Netherlands: past, present and future," DNB Occasional Studies 202, Netherlands Central Bank, Research Department.
    3. Murinde, Victor & Rizopoulos, Efthymios & Zachariadis, Markos, 2022. "The impact of the FinTech revolution on the future of banking: Opportunities and risks," International Review of Financial Analysis, Elsevier, vol. 81(C).
    4. Stolz, Stéphanie, 2002. "The Relationship between Bank Capital, Risk-Taking, and Capital Regulation: A Review of the Literature," Kiel Working Papers 1105, Kiel Institute for the World Economy.
    5. Quinaz, Pedro Dias & Curto, José Dias, 2016. "Prudential regulation in an artificial banking system," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, vol. 10, pages 1-55.
    6. Loriana Pelizzon & Stephen Schaefer, 2007. "Pillar 1 versus Pillar 2 under Risk Management," NBER Chapters, in: The Risks of Financial Institutions, pages 377-409, National Bureau of Economic Research, Inc.
    7. Aerdt Houben & Jan Kakes & Garry Schinasi, 2004. "Towards a framework for financial stability," DNB Occasional Studies 201, Netherlands Central Bank, Research Department.
    8. Harald Benink & Jón Daníelsson & Ásgeir Jónsson, 2008. "On the Role of Regulatory Banking Capital," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 17(1), pages 85-96, February.
    9. Stijn Claessens & M. Ayhan Kose, 2013. "Financial Crises: Explanations, Types and Implications," CAMA Working Papers 2013-06, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
    10. Fidrmuc, Jarko & Lind, Ronja, 2020. "Macroeconomic impact of Basel III: Evidence from a meta-analysis," Journal of Banking & Finance, Elsevier, vol. 112(C).
    11. Kollmann, Robert & Enders, Zeno & Müller, Gernot J., 2011. "Global banking and international business cycles," European Economic Review, Elsevier, vol. 55(3), pages 407-426, April.
    12. Hajime Tomura, 2010. "Liquidity Transformation and Bank Capital Requirements," Staff Working Papers 10-22, Bank of Canada.
    13. Jean-Charles Rochet, 2003. "Réglementation prudentielle et discipline de marché," Revue d'Économie Financière, Programme National Persée, vol. 73(4), pages 201-212.
    14. Dimson, Elroy & Marsh, Paul, 1997. "Stress tests of capital requirements," Journal of Banking & Finance, Elsevier, vol. 21(11-12), pages 1515-1546, December.
    15. Decamps, Jean-Paul & Rochet, Jean-Charles & Roger, Benoit, 2004. "The three pillars of Basel II: optimizing the mix," Journal of Financial Intermediation, Elsevier, vol. 13(2), pages 132-155, April.
    16. Chau H. A. Le, 2016. "Macro-financial linkages and bank behaviour: evidence from the second-round effects of the global financial crisis on East Asia," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 6(3), pages 365-387, December.
    17. Roland Strausz & Katrin Burkhardt, "undated". "The Effect of Fair vs. Book Value Accounting on the Behavior of Banks," Papers 024, Departmental Working Papers.
    18. Budnik, Katarzyna & Bochmann, Paul, 2017. "Capital and liquidity buffers and the resilience of the banking system in the euro area," Working Paper Series 2120, European Central Bank.
    19. Chang, Chia-Ying, 2012. "When banking systems meet currencies," Working Paper Series 18620, Victoria University of Wellington, School of Economics and Finance.
    20. Freixas, Xavier & Rochet, Jean-Charles, 1998. "Fair pricing of deposit insurance. Is it possible? Yes. Is it desirable? No," Research in Economics, Elsevier, vol. 52(3), pages 217-232, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:uoclwp:60294. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: http://www.leasing.uni-koeln.de/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.