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Effektiver Unternehmensteuersatz in Deutschland seit Jahren konstant

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  • Hentze, Tobias

Abstract

Die kürzlich in einer Studie festgestellten Unterschiede zwischen der tatsächlich gezahlten und der tariflichen Steuerbelastung sind in Deutschland auf Abweichungen zwischen der Handels- und der Steuerbilanz zurückzuführen. Inwieweit Konzerne Gewinne verlagern, um Steuern zu sparen, lässt sich mit diesem Vergleich nicht abschätzen. Die Mehrheit der Unternehmen in Deutschland zahlt in etwa den tariflichen Steuersatz.

Suggested Citation

  • Hentze, Tobias, 2019. "Effektiver Unternehmensteuersatz in Deutschland seit Jahren konstant," IW-Kurzberichte 12/2019, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    • Handle: RePEc:zbw:iwkkur:122019
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    File URL: https://www.econstor.eu/bitstream/10419/195077/1/106723456X.pdf
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    Cited by:

    1. Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.

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