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„Finanzierungsneutralität der Besteuerung“ als politischer Wunsch und als Widersprüchlichkeit in der erklärenden Theorie, oder: Quo vadis, Arqus?

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  • Dieter Schneider

Abstract

Zusammenfassung „Finanzierungsneutralität der Besteuerung“ bezeichnet zum einen eine Wunschvorstellung für ein Rechtssystem der Besteuerung. Teil 2 belegt, dass diese „Finanzierungsneutralität der Besteuerung“ bisher nur unter zu engen Umweltbedingungen erforscht worden ist und bezweifelt eine wirtschaftliche Rechtfertigung für den Wunsch nach einer „Finanzierungsneutralität der Besteuerung“. Zum anderen dient der Begriff „Finanzierungsneutralität der Besteuerung“ als Diagnosehilfe bei der Erklärung von Steuerwirkungen mittels der Kapitalmarktgleichgewichtstheorie. Die Diagnosehilfe besteht nicht nur für die Modellbildung über Steuerwirkungen, sondern infiziert auch empirisch-statistische Testverfahren, die ja keineswegs theoriefrei sind. Teil 3 weist nach, dass „Finanzierungsneutralität der Besteuerung“ als Diagnosehilfe bei der Erklärung von Steuerwirkungen in logische Widersprüche führt.

Suggested Citation

  • Dieter Schneider, 2009. "„Finanzierungsneutralität der Besteuerung“ als politischer Wunsch und als Widersprüchlichkeit in der erklärenden Theorie, oder: Quo vadis, Arqus?," Schmalenbach Journal of Business Research, Springer, vol. 61(2), pages 126-137, March.
    • Handle: RePEc:spr:sjobre:v:61:y:2009:i:2:d:10.1007_bf03372817
    DOI: 10.1007/BF03372817
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    More about this item

    Keywords

    G18; G38; H25;
    All these keywords.

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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