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Bedingungen und Ziele für eine Reform der Unternehmensbesteuerung

Author

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  • Lietmeyer, Volker
  • Petzold, Oliver

Abstract

Bei einem Vergleich der nominalen Unternehmenssteuersätze liegt Deutschland in der internationalen Spitzengruppe. Wie kann diese steuerliche Belastung gesenkt und gleichzeitig den Anforderungen einer steuerlichen Gleichbehandlung aller Rechtsformen entsprochen werden?

Suggested Citation

  • Lietmeyer, Volker & Petzold, Oliver, 2005. "Bedingungen und Ziele für eine Reform der Unternehmensbesteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(9), pages 590-599.
    • Handle: RePEc:zbw:wirtdi:42545
    DOI: 10.1007/s10273-005-0422-7
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    Cited by:

    1. Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
    2. Bauer Thomas K. & Schaffner Sandra & Kluve Jochen & Schmidt Christoph M., 2009. "Fiscal Effects of Minimum Wages: An Analysis for Germany," German Economic Review, De Gruyter, vol. 10(2), pages 224-242, May.
    3. Thomas K. Bauer & Jochen Kluve & Sandra Schaffner & Christoph M. Schmidt, 2008. "Fiscal Effects of Minimum Wages – An Analysis for Germany," Ruhr Economic Papers 0079, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
    4. repec:zbw:rwirep:0079 is not listed on IDEAS
    5. repec:bla:germec:v:10:y:2009:i::p:224-242 is not listed on IDEAS

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