[Enhancing tax rate privileges for extraordinary income and the negative progressivity proviso by the use of schedular taxation according to Sec. 34 Income Tax Code and Secs. 32d, 43 para. 5 Income Tax Code]"> [Enhancing tax rate privileges for extraordinary income and the negative progressivity proviso by the use of schedular taxation according to Sec. 34 Income Tax Code and Secs. 32d, 43 para. 5 Income Tax Code]">
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Optimierung der Tarifvergünstigungen für außerordentliche Einkünfte und des negativen Progressionsvorbehalts durch die Schedulenbesteuerung gem. § 34a EStG und §§ 32d, 43 Abs. 5 EStG
[Enhancing tax rate privileges for extraordinary income and the negative progressivity proviso by the use of schedular taxation according to Sec. 34 Income Tax Code and Secs. 32d, 43 para. 5 Income Tax Code]

Author

Listed:
  • Dirk, Schmidtmann
Abstract
Extraordinary income is subject to preferential tax rates. Only one-fifth of extraordinary income is taken into account for progressive tax rate purposes or, alternatively, only 56% of the average tax rate governing the overall income is applied to the extraordinary income. If taxpayers accrue tax exempt income subject to a progressivity proviso, a specific rate of taxation is applied to the taxable amount. This article reveals analytically by means of a taxation rate analysis that focuses on marginal and material changes in taxable income the conditions under which a variation in income by means of the definite flat rate withholding tax and the tax privilege for retained earnings to optimise both tax privileges for extraordinary income and the negative progressivity proviso can be advantageous.

Suggested Citation

  • Dirk, Schmidtmann, 2010. "Optimierung der Tarifvergünstigungen für außerordentliche Einkünfte und des negativen Progressionsvorbehalts durch die Schedulenbesteuerung gem. § 34a EStG und §§ 32d, 43 Abs. 5 EStG [Enhancing tax," MPRA Paper 59201, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:59201
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    1. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2007. "Rechtsform und Finanzierung nach der Unternehmensteuerreform 2008," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60(9), pages 376-381.
    2. Lachmund, Andreas & Kiesewetter, Dirk, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen," Tübinger Diskussionsbeiträge 278, University of Tübingen, School of Business and Economics.
    3. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 29-47.
    4. Maiterth, Ralf & Sureth, Caren, 2006. "Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung," arqus Discussion Papers in Quantitative Tax Research 15, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Homburg, Stefan, 2007. "Die Abgeltungsteuer als Instrument der Unternehmensfinanzierung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 45(15), pages 686-690.
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    More about this item

    Keywords

    Business taxes; progressive tax; preferential tax rate;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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