Neutralitätsverletzungen in der Besteuerung von by Thiess Büttner,Anja Hönig,Chang W. Nam,Michael

By Thiess Büttner,Anja Hönig,Chang W. Nam,Michael Stimmelmayr,Georg Wamser

Auf der Grundlage einer systematischen examine der Besteuerung von Kapitaleinkommen wird die Entwicklung zentraler Parameter des deutschen Steuersystems unter Berücksichtigung der beiden großen Unternehmenssteuerreformen 2001 und 2008 nachvollzogen. Die Effekte der daraus resultierenden steuerlichen Verzerrungen werden anhand von Alternativszenarien quantifiziert, welche die Steuerreformen sowie die hypothetische Einführung eines optimalen Steuersystems abbilden. Die Simulationsergebnisse verdeutlichen das erhebliche Potenzial für wachstumsfördernde Steuerreformen in Deutschland.

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Extra info for Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen: Eine theoretische und empirische Analyse des deutschen Steuersystems ... zur Finanzwissenschaft) (German Edition)

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