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Wie relevant sind Steuerwirkungen auf Investitionen noch? Zeit-, Bemessungsgrundlagen- und Tarif-Effekte der Unternehmensbesteuerung 1960–2010

Author

Listed:
  • Franz W. Wagner

    (Inhaber des Lehrstuhls für Betriebswirtschaftliche Steuerlehre an der Eberhard-Karls-Universität Tübingen)

  • Michaela Ott

Abstract

Zusammenfassung Der Beitrag untersucht Entscheidungswirkungen der Unternehmensbesteuerung in einer modellbasierten Analyse über den Zeitraum von 1960 bis 2010. Das Modell bildet die einzelnen zu den jeweiligen Beobachtungszeitpunkten geltenden ertragsteuerlichen und substanzsteuerlichen Regelungen in 5-Jahresschritten detailliert ab. Die Untersuchung kommt zu dem Ergebnis, dass sich Steuerwirkungen während des Beobachtungszeitraums tendenziell reduziert haben. Die Ursache hierfür liegt einerseits in der Verringerung steuerlicher Tarifeffekte und Bemessungsgrundlageneffekte aufgrund des Wegfalls der Substanzsteuern und der Reduktion der Gewerbesteuerbelastung. Außerdem hat auch das gesunkene Zinsniveau zu einer Reduzierung zum Beispiel durch Abschreibungen bewirkter steuerlicher Zeiteffekte geführt. Aus der Reduktion der Steuerwirkungen können sich Konsequenzen für das Forschungsprogramm der Betriebswirtschaftlichen Steuerlehre ergeben, da sich die Rentabilität der Steuerplanung reduziert hat.

Suggested Citation

  • Franz W. Wagner & Michaela Ott, 2012. "Wie relevant sind Steuerwirkungen auf Investitionen noch? Zeit-, Bemessungsgrundlagen- und Tarif-Effekte der Unternehmensbesteuerung 1960–2010," Schmalenbach Journal of Business Research, Springer, vol. 64(4), pages 392-427, June.
    • Handle: RePEc:spr:sjobre:v:64:y:2012:i:4:d:10.1007_bf03373696
    DOI: 10.1007/BF03373696
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    References listed on IDEAS

    as
    1. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
    2. Deborah Knirsch, 2007. "Lohnt sich eine detaillierte Steuerplanung für Unternehmen?," Schmalenbach Journal of Business Research, Springer, vol. 59(4), pages 487-507, June.
    3. Deborah Schanz & Sebastian Schanz, 2011. "Business Taxation and Financial Decisions," Springer Books, Springer, number 978-3-642-03284-4, January.
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    More about this item

    Keywords

    G11; H25;

    JEL classification:

    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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