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Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung

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  • Maiterth, Ralf
  • Sureth, Caren

Abstract

Eine allokativ effiziente rechtsform- und finanzierungsneutrale Besteuerung ist nicht praktikabel, wenn Kapitaleinkommen progressiv belastet werden sollen. In diesem Fall müßte die Körperschaftsteuer um Wege einer Teilhabersteuer vollständig in die Einkommensteuer integriert werden. Finanzierungs- und Rechtsformneutralität sind nur durch eine Schedulensteuer erreichbar, wenn sämtliche Kapitaleinkommen proportional besteuert werden. Im internationalen Kontext erfordert Rechtsform- und Finanzierungsneutralität identische Steuersysteme in den einzelnen Staaten und ist daher nicht umsetzbar. Das deutsche Steuerrecht wirkt trotz gegenteiliger Behauptungen im Hinblick auf die unternehmerische Durchschnittssteuerbelastung weitgehend rechtsformneutral. Finanzierungsneutralität herrscht dagegen nur annähernd bei Personengesellschaften, nicht jedoch bei Kapitalgesellschaften.

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  • Maiterth, Ralf & Sureth, Caren, 2006. "Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung," arqus Discussion Papers in Quantitative Tax Research 15, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:15
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    Cited by:

    1. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 29-47.
    2. Kiesewetter, Dirk & Rumpf, Dominik, 2009. "Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?," arqus Discussion Papers in Quantitative Tax Research 71, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Claudia Wesselbaum-Neugebauer, 2008. "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers sdp08009, Universitätsbibliothek Wuppertal, University Library.
    4. Beckmann, Ute & Schanz, Sebastian, 2009. "Investitions- und Finanzierungsentscheidungen in Personenunternehmen nach der Unternehmensteuerreform 2008," arqus Discussion Papers in Quantitative Tax Research 62, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Schanz, Sebastian, 2006. "Interpolationsverfahren am Beispiel der Interpolation der deutschen Einkommensteuertariffunktion 2006," arqus Discussion Papers in Quantitative Tax Research 20, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Frank M. Fossen & Martin Simmler, 2012. "Abgeltungssteuer begünstigt Fremdfinanzierung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(17), pages 11-14.
    7. Dirk, Schmidtmann, 2010. "Optimierung der Tarifvergünstigungen für außerordentliche Einkünfte und des negativen Progressionsvorbehalts durch die Schedulenbesteuerung gem. § 34a EStG und §§ 32d, 43 Abs. 5 EStG [Enhancing tax," MPRA Paper 59201, University Library of Munich, Germany.
    8. Kay Blaufus & Jochen Hundsdoerfer, 2008. "Taxes and the choice between risky and risk-free debt: on the neutrality of credit default taxation," Review of Managerial Science, Springer, vol. 2(3), pages 161-181, November.

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