Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse
The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total tax burden for incorporated enterprises exceeds 30 % because of the new add-back regulations and is now even slightly progressive in employment. Taxation in case of losses has become more prevalent, regardless of the legal form. In particular in the scenario of an economic crisis, the new regulations are problematic for the firms and trade tax revenue neither increases, nor is it a less volatile source of tax revenue for the communities.
References listed on IDEAS
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- Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008.
"ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM),"
ZEW Discussion Papers
08-117, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117 [rev.], ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
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- Fred Ramb & Alfons Weichenrieder, 2004. "Taxes and the Financial Structure of German Inward FDI," CESifo Working Paper Series 1355, CESifo Group Munich.
- Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the Financial Structure of German Inward FDI," Kiel Working Papers 1252, Kiel Institute for the World Economy (IfW).
- Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the financial structure of German inward FDI," Discussion Paper Series 1: Economic Studies 2005,05, Deutsche Bundesbank, Research Centre.
- Stefan Bach & Nadja Dwenger, 2007. "Unternehmensbesteuerung: trotz hoher Steuersätze mäßiges Aufkommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 74(5), pages 57-65.
- Martin Junkernheinrich, 2003. "Reform des Gemeindefinanzausgleichs: Mission Impossible?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 423-443. Full references (including those not matched with items on IDEAS)
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