IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this book chapter or follow this series

Unternehmenssteuern und überperiodischer Verlustausgleich - Ein Vierländervergleich?

In: List Forum Band 32

  • Michael Broer
Registered author(s):

    As the tax burden on incorporated companies in Germany is relatively high in international comparision, the Federal Government wants to reduce the nominal tax rates for these companies, where possible without resulting in a long-term net relief. The tax rate reduction is to be financed by expanding the tax base, for example by placing restrictions on the inter-temporal offsetting of losses. The following presents an isolated comparision of the effects of the offsetting rules and the nominal tax rates in Germany, Austria, Poland and the Czech Republic. The comparision is based on corporation tax statistics showing the structure of the profits and losses carried over as well as their frequency distribution with regard to German incorporated companies. For most German incorporated companies the cash value of the overall tax bill, taking into account occasional losses, is currently lower in comparision with the three other countries despite higher nominal tax rates. The reason for this can be found in the intertemporal loss offsetting rules, which overcompensate for the high nominal tax burden in Germany. This result should be kept in mind so that the tax burden on weaker-performing companies in Germany does not increase despite the lower tax rates.(Original text only available in german language)

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    as
    in new window

    This chapter was published in:
  • List Gesellschaft e.V., 2006. "List Forum Band 32," List Forum, List Gesellschaft e.V., edition 1, volume 1, number 32 edited by List Gesellschaft e.V., Jan-Jun.
  • This item is provided by List Gesellschaft e.V. in its series List Forum Chapter with number 32-06.
    Handle: RePEc:lst:lfchap:32-06
    Contact details of provider: Postal: Westfälische Wilhelms-Universität, Am Stadtgraben 9, D - 48143 Münster
    Phone: + 49 (0) 2 51 - 83 2 29 04
    Fax: + 49 (0) 2 51 - 83 2 83 95
    Web page: http://www.list-gesellschaft.de
    Email:


    More information through EDIRC

    Order Information: Email:


    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:lst:lfchap:32-06. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lukas Wnuk Lipinski)

    The email address of this maintainer does not seem to be valid anymore. Please ask Lukas Wnuk Lipinski to update the entry or send us the correct address

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.