Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/27286 
Kompletter Metadatensatz
DublinCore-FeldWertSprache
dc.contributor.authorBroer, Michaelen
dc.date.accessioned2008-01-30-
dc.date.accessioned2009-08-06T13:19:39Z-
dc.date.available2009-08-06T13:19:39Z-
dc.date.issued2008-
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
dc.language.isogeren
dc.publisher|aDeutsches Institut für Wirtschaftsforschung (DIW) |cBerlinen
dc.relation.ispartofseries|aDIW Discussion Papers |x762en
dc.subject.jelH25en
dc.subject.jelH71en
dc.subject.ddc330en
dc.subject.stwGewerbesteueren
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerreformen
dc.subject.stwSteuerbelastungen
dc.subject.stwGemeindesteueren
dc.subject.stwSteueraufkommenen
dc.subject.stwDeutschlanden
dc.titleGewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden-
dc.type|aWorking Paperen
dc.identifier.ppn557550238en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:diw:diwwpp:dp762en

Datei(en):
Datei
Größe
162.17 kB





Publikationen in EconStor sind urheberrechtlich geschützt.