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Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung

  • Hemmerich, Kristina
  • Kiesewetter, Dirk

Der Beitrag leitet ein Konzept entscheidungsneutraler und gleichmäßiger Gewinnbesteuerung her, das selbst bei unvollkommener Voraussicht praktikabel, rechtssicher und mit einer Gewinnermittlung durch nominalen Vermögensvergleich vereinbar ist. Wir zeigen, dass ein Verfahren revolvierender Ertragswertkorrektur in Anlehnung an König (1997 a) bei zusätzlicher Erfassung des Kapitalwertes diese Anforderungen erfüllt. Das rechnerisch komplexe Vorgehen kommt mit geringfügigen Vereinfachungen der Gewinnermittlung durch Vermögensvergleich nach geltendem Steuerrecht im Ergebnis sehr nahe. Auch das theoretisch bislang ungelöste Problem des zeitlichen Bezugspunktes der Einkommensbesteuerung wird dann vernachlässigbar.

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Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 139.

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Date of creation: 2012
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Handle: RePEc:zbw:arqudp:139
Contact details of provider: Web page: http://www.arqus.info/

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  1. (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747.
  2. Ruf, Martin, 2012. "Broadening the tax base of neutral business taxes," Economics Letters, Elsevier, vol. 117(1), pages 81-83.
  3. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72, pages 604.
  4. O. Yul Kwon, 1983. "Neutral Taxation and Provincial Mineral Royalties: The Manitoba Metallic Minerals and Saskatchewan Uranium Royalties," Canadian Public Policy, University of Toronto Press, vol. 9(2), pages 189-199, June.
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