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Anmerkungen zur Unternehmensteuerreform


  • Wilk, Ekkehart


Im Juli dieses Jahres hat das Bundeskabinett Eckpunkte zur Unternehmensteuerreform beschlossen. Inwieweit erhöhen die geplanten Maßnahmen die Wettbewerbsfähigkeit des Standortes Deutschland? Weshalb sollten Personenunternehmen entlastet werden? Sollten einbehaltene Gewinne begünstigt oder sollte eine Investitionsrücklage gewährt werden? Wie kommt die Gegenfinanzierung bei Einnahmeausfällen im Staatshaushalt zustande? Wie ist die geplante Einbeziehung ertragsunabhängiger Komponenten in die Steuerbasis zu beurteilen?

Suggested Citation

  • Wilk, Ekkehart, 2006. "Anmerkungen zur Unternehmensteuerreform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 86(9), pages 580-587.
  • Handle: RePEc:zbw:wirtdi:42644

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