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Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?

Author

Listed:
  • Clemens Fuest
  • Christoph Spengel
  • Désirée Christofzik
  • Lars Feld
  • Uwe Scheuering
  • Margit Schratzenstaller
  • Manfred Gärtner
  • Gerhard Schick

Abstract

There is a rising political discussion in Germany around abolishing the final withholding tax on capital income. The German tax reforms that introduced this tax lowered tax rates, in particular on interest income. According to some authors, the growing inequality of income and property is a strong argument for the higher taxation of capital income. However, other authors argue that the neutrality aspects concerning private investment are inadequate. An abolishment of the final withholding tax would not solve these problems and, moreover, would turn back the achieved improvements. Therefore, the German Council of Economic Experts suggests complementing the previous reforms by introducing an allowance for corporate equity. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2016

Suggested Citation

  • Clemens Fuest & Christoph Spengel & Désirée Christofzik & Lars Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016. "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 83-100, February.
    • Handle: RePEc:spr:wirtsc:v:96:y:2016:i:2:p:83-100
    DOI: 10.1007/s10273-016-1932-1
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    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.

    More about this item

    Keywords

    G32; H25; K34;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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