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Konzernsteuerquote und Invesitionsverhalten

  • Becker, Johannes
  • Fuest, Clemens
  • Spengel, Christoph

Kapitalmarktorientierte Unternehmen in Deutschland orientieren sich in zunehmendem Maße an der Konzernsteuerquote. Diese unterscheidet sich in wesentlichen Aspekten von den in der Forschung gängigen Maßen der e¤ektiven Besteuerung, die auf dem neoklassischen Investitionsmodell basieren. Dies wirft die Frage auf, ob und wie sich das Investitionsverhalten ändert, wenn die maßgebliche Größe die Konzernsteuerquote ist. In dem vorliegenden Papier zeigen wir, dass wichtige unternehmerische Entscheidungen bei Berücksichtigung der Konzernsteuerquote anders ausfallen als im neoklassischen Investitionsmodell. Illustriert wird dies durch den Vergleich der Konzernsteuerquote mit anderen Steuermaßen für mehrere OECD-Länder.

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Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 05-33.

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Date of creation: 2005
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Handle: RePEc:zbw:zewdip:3187
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  1. Devereux, Michael P. & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
  2. Aarbu, Karl Ove & MacKie-Mason, Jeffrey K, 2003. "Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway," International Tax and Public Finance, Springer, vol. 10(3), pages 229-57, May.
  3. Johannes Becker & Clemens Fuest, 2004. "A Backward Looking Measure of the Effective Marginal Tax Burden on Investment," CESifo Working Paper Series 1342, CESifo Group Munich.
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