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Unternehmenssteuerreform: Steuervergünstigungen für Personenunternehmen. Resultat einer verfehlten Reformdebatte?

  • Wilk, Ekkehart
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    Der Gesetzentwurf zur Unternehmensteuerreform befindet sich zur Zeit in der parlamentarischen Beratung. Weit verbreitet ist die Auffassung, dass Personenunternehmen steuerlich benachteiligt sind und dass die im Unternehmensteuerreformgesetz vorgesehene Tarifentlastung für Kapitalgesellschaften diesen Nachteil noch verstärkt. Daher fordern Vertreter von Personenunternehmen eine bessere Berücksichtigung ihrer Interessen. Sind diese Forderungen berechtigt? Verstößt die Unternehmensteuerreform gegen die Ziele des Koalitionsvertrags? Sind Steuervergünstigungen für einbehaltene Gewinne verfassungsrechtlich vertretbar?

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    File URL: http://econstor.eu/bitstream/10419/42862/1/527737445.pdf
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    Article provided by ZBW – German National Library of Economics / Leibniz Information Centre for Economics in its journal Wirtschaftsdienst.

    Volume (Year): 87 (2007)
    Issue (Month): 4 ()
    Pages: 236-242

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    Handle: RePEc:zbw:wirtdi:42862
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