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Aktuelle Unternehmenssteuerbelastung im internationalen Vergleich

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  • Brügelmann, Ralph

Abstract

Die Unternehmenssteuerreform soll den Standort Deutschland aus steuerlicher Sicht attraktiver machen. Das Ziel der Bundesregierung war es, die Belastung der Erträge von Kapitalgesellschaften auf maximal 30 Prozent zu senken. Dies ist nicht ganz gelungen. Personenunternehmen sind sogar einer deutlich höheren Steuerbelastung ausgesetzt. Hinzu kommt der Nebeneffekt, dass die steuerlichen Rahmenbedingungen nach der Reform einer Stärkung der Eigenkapitalbasis entgegenwirken. Die Ursache dafür liegt in der gleichzeitig eingeführten Abgeltungssteuer.

Suggested Citation

  • Brügelmann, Ralph, 2009. "Aktuelle Unternehmenssteuerbelastung im internationalen Vergleich," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 36(3), pages 3-18.
    • Handle: RePEc:zbw:iwktre:156982
    DOI: 10.2373/1864-810X.09-03-01
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