IDEAS home Printed from https://ideas.repec.org/p/diw/diwwpp/dp762.html
   My bibliography  Save this paper

Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden

Author

Listed:
  • Michael Broer

Abstract

The 2008 Corporate Tax Reform Law was passed by the parliament in July 2007. It also reforms the trade tax. This applies both to the rate and to the tax base. In future, not only the interest on permanent debt will be included in the tax base, but also all interest paid as well as the financing share of rents, leases and leasing instalments, though only at 25% instead of 50%. Since the interest barrier will also affect the trade tax base, it is still unclear how all the measures will affect the receipts of the municipalities and what tax burdens they will place on the various forms of business entity. Using the trade tax statistics from the year 2001, the changes in burdens resulting from the trade tax reform have been simulated. Taking account of the interest barrier, the result for municipalities is a drop in trade tax revenue. Incorporated businesses will have to pay less due to the reform and unincorporated companies will have to pay more.

Suggested Citation

  • Michael Broer, 2008. "Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden," Discussion Papers of DIW Berlin 762, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwwpp:dp762
    as

    Download full text from publisher

    File URL: https://www.diw.de/documents/publikationen/73/diw_01.c.78657.de/dp762.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dieter Vesper, 2015. "Gemeindefinanzierung wenig nachhaltig ? Analyse und Perspektiven der Kommunalfinanzen," IMK Studies 41-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    2. Wagner, Julia, 2015. "EBITDA-Vortrag - cui bono? Eine Gesetzesevaluation auf Basis einer Mikrosimulation," Discussion Papers 2015/31, Free University Berlin, School of Business & Economics.
    3. Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers sdp10008, Universitätsbibliothek Wuppertal, University Library.
    4. Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.

    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:diw:diwwpp:dp762. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bibliothek (email available below). General contact details of provider: https://edirc.repec.org/data/diwbede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.