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Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich

Radulescu, Doina Maria; Stimmelmayr, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 98-116

ifoMod. Wie die Ergebnisse zeigen, bewirken die DIT und die Einheitssteuer einen positiven Impuls auf das Wirtschaftswachstum … economic growth while the BTR 2008 slightly impedes growth. Regarding the welfare effects of the reforms, the DIT is the only … reform proposal which achieves positive results. The BTR 2008 impedes in particular the investment activity of corporate …

Persistent link: https://www.econbiz.de/10010377797

The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008

Buslei, Hermann; Simmler, Martin - 2012

' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in … base. In general, in the short term, no negative investment effects are caused by the TCR. This suggests that a part of the …, investment might also be fixed in the short-run for example due to long-lasting contracts. -- Thin capitalization ; earnings …

Persistent link: https://www.econbiz.de/10009579254

Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income

Fossen, Frank; Simmler, Martin - 2012

Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of such differential taxation on the debt ratio of firms....

Persistent link: https://www.econbiz.de/10010308295

Personal taxation of capital income and the financial leverage of firms

Fossen, Frank M.; Simmler, Martin - 2014

Tax competition for capital has led to a trend where many countries levy lower taxes on interest income, often introducing differential taxation between interest and business income. This study analyzes the effect on firm debt usage. We exploit Germany's 2009 tax reform, which introduced a final...

Persistent link: https://www.econbiz.de/10011653061

Financial leverage and corporate taxation: evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2009

We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...

Persistent link: https://www.econbiz.de/10010271086

Radikale Steuerreform in Deutschland?

Boss, Alfred - 2004

Trotz der Steuersenkungen zum Jahresbeginn 2004 und zum Jahresbeginn 2005 gibt es zahlreiche Vorschläge zur Reform der Einkommensteuer. Sie zielen darauf ab, die Steuersätze deutlich zu verringern und die Steuervergünstigungen zu reduzieren oder gar abzuschaffen und letztlich das Steuerrecht...

Persistent link: https://www.econbiz.de/10010265414