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Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax

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  • Stefan Bach
  • Hermann Buslei
  • Nadja Dwenger
  • Frank M. Fossen

Abstract

The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the fiscal and distributional effects of business taxation in Germany. The model is based on extrapolated individual local business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax burden of non-incorporated firms, corporations benefit only temporarily because the tax base broadening takes increasing effect in the forthcoming years. Firms with high profits benefit from the generally reduced tax rates, while small non-incorporated firms with low profits Das Mikrosimulationsmodell zur Unternehmensbesteuerung BizTax des DIW Berlin basiert auf fortgeschriebenen Einzeldaten der Gewerbesteuerstatistik. Damit können erstmals die Aufkommens- und Verteilungswirkungen der Unternehmensbesteuerung repräsentativ und realitätsnah beschrieben werden. Simulationsergebnisse zu wesentlichen Elementen der Unternehmensteuerreform 2008 bestätigen weitgehend die Aufkommensschätzung der Bundesregierung. Personenunternehmen werden durch die Reform tendenziell entlastet. Kapitalgesellschaften werden nur vorübergehend entlastet, da sich bei ihnen die Verbreiterung der Bemessungsgrundlage in den kommenden Jahren verstärkt bemerkbar machen wird. Ertragsstarke Unternehmen profitieren von den Steuersatzsenkungen, kleinere oder ertragsschwächere Personenunternehmen werden durch den Wegfall des Staffeltarifs stärker mit Gewerbesteuer belastet.

Suggested Citation

  • Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen, 2007. "Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 74-85.
    • Handle: RePEc:diw:diwvjh:76-2-6
    DOI: 10.3790/vjh.76.2.74
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    References listed on IDEAS

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    1. Maiterth Ralf & Zwick Markus, 2006. "A Local Income and Corporation Tax as an Alternative to the German Local Business Tax: An Empirical Analysis for Selected Municipalities," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(3), pages 285-307, June.
    2. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 115-133, April.
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    Cited by:

    1. Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.

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    More about this item

    Keywords

    Microsimulation; corporate income taxation; local business tax; tax reform;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • C69 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Other

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