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Unternehmensbesteuerung und Finanzierung: Eine vergleichende Analyse der Besteuerungskonzeptionen für Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien

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  • Jacobs, Otto H.
  • Spengel, Christoph

Abstract

Im Rahmen dieses Aufsatzes wird unter Heranziehung der deutschen, französischen und britischen Besteuerungskonzeptionen für Kapitalgesellschaften analysiert, ob und inwieweit in Deutschland, Frankreich und Großbritannien steuerartenbezogene Einflüsse auf die Entscheidung bezüglich der Finanzierung von Kapitalgesellschaften durch Beteiligungs- oder Fremdkapital bestehen. ; The following article examines the effects of different business tax systems on a shareholder' s decision to finance a corporation with debt or equity by comparing the basic business taxation concepts in France, Germany and the United Kingdom. The article focuses on the corporation income taxation concepts as weIl as on other business taxes within the different countries.

Suggested Citation

  • Jacobs, Otto H. & Spengel, Christoph, 1992. "Unternehmensbesteuerung und Finanzierung: Eine vergleichende Analyse der Besteuerungskonzeptionen für Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien," ZEW Discussion Papers 92-03, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdip:9203
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