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Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009

Author

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  • Stefan Homburg

    (Leibniz Universität Hannover)

  • Henriette Houben
  • Ralf Maiterth

    (Leibniz Universität Hannover)

Abstract

Zusammenfassung Der Spitzensteuersatz für Einkünfte aus Personenunternehmen steigt ab 2008 von 42 auf 45 Prozent. Zugleich ermöglicht der neu eingeführte § 34a EStG, einbehaltene Gewinne von Personenunternehmen mit einem ermäßigten Satz von 28,25 Prozent zu versteuern, wobei im Entnahmefall eine Nachversteuerung erfolgt. Wir analysieren, in welchen Fällen eine Antragstellung nach § 34a EStG lohnt. Zugleich wird deutlich, dass die Komplexität der Neuregelung keine explizite Berechnung der Kapitalkosten mehr erlaubt, weshalb wir neben der impliziten Charakterisierung der Kapitalkosten konkrete numerische Beispiele zeigen.

Suggested Citation

  • Stefan Homburg & Henriette Houben & Ralf Maiterth, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," Schmalenbach Journal of Business Research, Springer, vol. 60(1), pages 29-47, February.
    • Handle: RePEc:spr:sjobre:v:60:y:2008:i:1:d:10.1007_bf03372790
    DOI: 10.1007/BF03372790
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    References listed on IDEAS

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    1. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70(3), pages 215-215.
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    Cited by:

    1. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    2. Frank Hechtner & Jochen Hundsdoerfer & Christian Sielaff, 2011. "Progressionseffekte und Varianten zur optimalen Steuerplanung bei der Thesaurierungsbegünstigung–Eine Abweichungsanalyse," Schmalenbach Journal of Business Research, Springer, vol. 63(3), pages 214-239, May.
    3. Stephan Kudert & Ivonne Klipstein, 2010. "Die Steuerreform 2008: Ein Beitrag zur Stärkung des Eigenkapitals deutscher Unternehmen?," Schmalenbach Journal of Business Research, Springer, vol. 62(4), pages 455-480, June.

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    More about this item

    Keywords

    D92; H25; M10;
    All these keywords.

    JEL classification:

    • D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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