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Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse

Author

Listed:
  • Kerstin Schneider

    (Schumpeter School of Business and Economics, University of Wuppertal, Germany)

  • Claudia Wesselbaum-Neugebauer

    (Schumpeter School of Business and Economics, University of Wuppertal, Germany)

Abstract
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.

Suggested Citation

  • Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers sdp10008, Universitätsbibliothek Wuppertal, University Library.
    • Handle: RePEc:bwu:schdps:sdp10008
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    References listed on IDEAS

    as
    1. Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117, ZEW - Leibniz Centre for European Economic Research.
    2. Clausing, Kimberly A., 2003. "Tax-motivated transfer pricing and US intrafirm trade prices," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2207-2223, September.
    3. Broer Michael, 2008. "Gewerbesteuerreform 2008 – Belastungswirkungen bei Unternehmen und Gemeinden," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 57(1), pages 3-17, April.
    4. 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.
    5. 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.
    6. Fred Ramb & Alfons J. Weichenrieder, 2005. "Taxes and the Financial Structure of German Inward FDI," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 141(4), pages 670-692, December.
    7. Grubert, Harry, 1998. "Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings," Journal of Public Economics, Elsevier, vol. 68(2), pages 269-290, May.
    8. Michael Broer, 2008. "Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden," Discussion Papers of DIW Berlin 762, DIW Berlin, German Institute for Economic Research.
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    Cited by:

    1. Büttner Thiess & Scheffler Wolfram & von Schwerin Axel, 2014. "Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(4), pages 346-354, December.

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    More about this item

    Keywords

    taxation; microsimulation; tax reform; trade trax;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General

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