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Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen

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  • Manfred Rose
  • Daniel Zöller

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  • Manfred Rose & Daniel Zöller, 2012. "Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 214-238, August.
    • Handle: RePEc:bla:perwir:v:13:y:2012:i:3:p:214-238
    DOI: j.1468-2516.2012.00386.x
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    References listed on IDEAS

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    1. Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
    2. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 25-54, National Bureau of Economic Research, Inc.
    3. Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Bemessungsgrundlage kontra Fünf-Stufen-Tarif," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 91(5), pages 328-332, May.
    4. Keuschnigg, Christian & Ribi, Evelyn, 2009. "Profit Taxation and Finance Constraints," CEPR Discussion Papers 7433, C.E.P.R. Discussion Papers.
    5. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
    6. Sinn, Hans-Werner, 1991. "The vanishing harberger triangle," Journal of Public Economics, Elsevier, vol. 45(3), pages 271-300, August.
    7. Bonds, Stephen R. & Devereux, Michael P., 1995. "On the design of a neutral business tax under uncertainty," Journal of Public Economics, Elsevier, vol. 58(1), pages 57-71, September.
    8. Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
    9. Homburg, Stefan, 1997. "Soll die klassische Einkommensteuer wiederbelebt werden?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 107-114.
    10. Judd, Kenneth L., 1985. "Redistributive taxation in a simple perfect foresight model," Journal of Public Economics, Elsevier, vol. 28(1), pages 59-83, October.
    11. Hans-Georg Petersen & M. Rose, 2003. "Zu einer Fundamentalreform der deutschen Einkommensteuer: Die Einfachsteuer des "Heidelberger Kreises"," Finanzwissenschaftliche Diskussionsbeiträge 34, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
    12. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
    13. Paolo M. Panteghini, 2007. "Corporate Taxation in a Dynamic World," Springer Books, Springer, number 978-3-540-71406-4, April.
    14. Ruud Mooij & Michael Devereux, 2011. "An applied analysis of ACE and CBIT reforms in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 93-120, February.
    15. repec:awi:wpaper:0478 is not listed on IDEAS
    16. Bond, Stephen R. & Devereux, Michael P., 2003. "Generalised R-based and S-based taxes under uncertainty," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1291-1311, May.
    17. Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, vol. 33(1), pages 95-105, June.
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