EconStor >
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin >
DIW-Diskussionspapiere >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/27286
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorBroer, Michaelen_US
dc.date.accessioned2008-01-30en_US
dc.date.accessioned2009-08-06T13:19:39Z-
dc.date.available2009-08-06T13:19:39Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/27286-
dc.description.abstractThe 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.en_US
dc.language.isogeren_US
dc.publisherDeutsches Institut für Wirtschaftsforschung (DIW) Berlinen_US
dc.relation.ispartofseriesDiscussion papers // German Institute for Economic Research 762en_US
dc.subject.jelH25en_US
dc.subject.jelH71en_US
dc.subject.ddc330en_US
dc.subject.stwGewerbesteueren_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwGemeindesteueren_US
dc.subject.stwSteueraufkommenen_US
dc.subject.stwDeutschlanden_US
dc.titleGewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeindenen_US
dc.typeWorking Paperen_US
dc.identifier.ppn557550238en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:DIW-Diskussionspapiere
Publikationen von Forscherinnen und Forschern des DIW

Files in This Item:
File Description SizeFormat
557550238.PDF162.17 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.