Innovation im Steuerrecht: Wie kann die Thesaurierungsbegünstigung eine annähernd belastungsneutrale Besteuerung von Personen- und Kapitalgesellschaften gewährleisten?

Kerstin Schneider () and Claudia Wesselbaum-Neugebauer
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Claudia Wesselbaum-Neugebauer: Schumpeter School of Business and Economics, University of Wuppertal

No sdp10002, Schumpeter Discussion Papers from Universitätsbibliothek Wuppertal, University Library

Abstract: The paper addresses the question whether the preferential treatment of retained earnings according to section 34a EStG is suitable to achieve a comparable tax burden of partnerships and corporations. It can be shown that it is impossible to determine a reference value for all domestic companies. By introducing a “virtual principle of separation” (virtuelles Trennungsprinzip) we allow entrepreneurs to separate between the level of the firm and the owner of the firm, when retained earnings are to be taxed.

Keywords: business taxation; preferential treatment of retained earnings; principle of separation; trade tax; Unternehmensbesteuerung; Thesaurierungsbegünstigung; Trennungsprinzip; Gewerbesteuer (search for similar items in EconPapers)
JEL-codes: D92 G32 H24 H25 (search for similar items in EconPapers)
Pages: 29
Date: 2010-02
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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