Tarifliche Steuerbelastung von Einzelunternehmen in Dänemark, Deutschland, Österreich und Tschechien

Broer Michael ()
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Broer Michael: Bundesministerium der Finanzen, Grundsatz- und Strukturfragen der Steuerpolitik – IA2 –, Wilhelmstrase 97, 10117 Berlin

Zeitschrift für Wirtschaftspolitik, 2007, vol. 56, issue 3, 268-289

Abstract: Sole proprietorships are of great significance for investment and employment in the national economies of many EU states. Although sole proprietorships are also exposed to international competition, their local fiscal conditions have not yet been adequately investigated. The article seeks to close this gap. The focus is on a comparative examination of the tax burden in three states which border on Germany: Denmark, Austria and the Czech Republic. First the tax burden according to the average nominal tax rate alone is examined. In the second scenario the influence of tax benefits for retained profits are taken into account. Scenario number three analyses the effect of the various rules for setting off losses between different fiscal periods. The study shows that, all things considered, Germany is the fiscally most favourable location for about 80 % of German sole proprietorships.

Date: 2007
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DOI: 10.1515/zfwp-2007-0303

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