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Modelle für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften: Konzepte, Aufkommen, wirtschaftliche Wirkungen ; Endbericht ; Forschungsprojekt im Auftrag der Bundestagsfraktion Bündnis 90 / DIE GRÜNEN

Author

Listed:
  • Stefan Bach
  • Peter Haan
  • Ralf Maiterth
  • Caren Sureth

Abstract

In diesem Forschungsprojekt werden verschiedene Möglichkeiten einer Neukonzeption der Vermögensbesteuerung diskutiert. Die Vermögensteuer soll auf die Einkommen- oder Körperschaftsteuer anrechenbar sein und damit als Mindestbesteuerung wirken. Eine Simulation der Aufkommens- und Verteilungswirkungen der Vermögensteuer natürlicher Personen ergibt je nach Anrechnungsverfahren Mehreinnahmen zwischen 3,7 Mrd. und 7,3 Mrd. Euro. Dabei entstehen teilweise unerwünschte Verteilungswirkungen sowie erhebliche Vollzugskosten, da die regelmäßige Bewertung von (Sach-)Vermögenswerten das Besteuerungsverfahren aufwendig macht. Bindet man die Vermögensbesteuerung als "Sollertragsteuer" in die Einkommensteuer ein, sind die Aufkommenswirkungen etwas höher. Wenn ertragsteuerliche Regelungen faktisch begünstigend wirken (z.B. durch überhöhte Abschreibungen oder Rückstellungen) und damit der steuerliche Gewinn niedriger ausfällt als der tatsächliche, bewirkt die Vermögensteuer eine gerechtfertigte Mindestbesteuerung. Bei Investitionen und Unternehmen mit niedriger Rendite oder temporären Verlusten bedeutet die Vermögensteuer eine Substanzbesteuerung, die wirtschafts- und steuerpolitisch unerwünscht ist und die Investitionsund Standortbedingungen belastet.

Suggested Citation

  • Stefan Bach & Peter Haan & Ralf Maiterth & Caren Sureth, 2004. "Modelle für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften: Konzepte, Aufkommen, wirtschaftliche Wirkungen ; Endbericht ; Forschungsprojekt im Auftrag der Bundestagsfrakti," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 1, number pbk1, April.
    • Handle: RePEc:diw:diwpok:pbk1
    Note: XIX, 209 p.
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    References listed on IDEAS

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    1. Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.

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