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Die Einführung von § 8b Abs. 4 KStG – Eine ökonomische Analyse potentieller Ausweichreaktionen
[The Introduction of Sec. 8b (4) Corporate Income Tax Act—An Economic Analysis of Potential Avoidance Reactions]

Author

Listed:
  • David Eberhardt

    (Westfälische Wilhelms-Universität Münster)

  • Nils Linnemann

    (Westfälische Wilhelms-Universität Münster)

  • Martin Thomsen

    (Westfälische Wilhelms-Universität Münster)

Abstract

Zusammenfassung Seit der Einführung des § 8b Abs. 4 KStG im Jahr 2013 unterliegen Streubesitzdividenden in Deutschland in vollem Umfang der Körperschaftsteuer. Die vorliegende Studie quantifiziert die mit der Rechtsänderung einhergehenden steuerlichen Mehrbelastungen beim originären Dividendenempfänger und untersucht potentielle Ausweichreaktionen auf die Gesetzesänderung. Die Ergebnisse der empirischen Untersuchung zeigen, dass der Streubesitz deutscher Kapitalgesellschaften an anderen inländischen Kapitalgesellschaften seit 2013, trotz einer Mehrbelastung in Milliardenhöhe, nahezu konstant geblieben ist. Die Gesetzesänderung scheint daher keine Ausweichreaktionen der betroffenen Steuerpflichtigen hervorgerufen zu haben.

Suggested Citation

  • David Eberhardt & Nils Linnemann & Martin Thomsen, 2019. "Die Einführung von § 8b Abs. 4 KStG – Eine ökonomische Analyse potentieller Ausweichreaktionen [The Introduction of Sec. 8b (4) Corporate Income Tax Act—An Economic Analysis of Potential Avoidance ," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 271-311, November.
    • Handle: RePEc:spr:sjobre:v:71:y:2019:i:3:d:10.1007_s41471-019-00071-3
    DOI: 10.1007/s41471-019-00071-3
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    References listed on IDEAS

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