Entscheidungsneutrale, gleichmäßige und rechtssichere Einkommensbesteuerung unter Unsicherheit

Kristina Hemmerich and Dirk Kiesewetter
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Kristina Hemmerich: Julius-Maximilians-Universität Würzburg

Schmalenbach Journal of Business Research, 2014, vol. 66, issue 2, 98-119

Abstract: Abstract The paper aims at designing a concept of neutral and equitable profit taxation which is legally reliable under imperfect foresight and which is compatible with basic principles of tax accounting, in particular with the historical cost convention. We show that this can be realized through revolving corrections of the Johansson-Samuelson tax base as first described by König (1997a) combined with a taxation of the net present value. The procedure is technically complex but can be simplified considerably at the cost of reduced accuracy. In its simplified form it is almost equal to nominal accrual tax accounting as established in Germany and other countries. This simplification also solves the problem of defining the correct point of reference (t = 0) in the Johansson-Samuelson concept.

Keywords: H21; H25; H29; Economic Profit; Equability of Taxation; Neutrality of Taxation; Nominal Tax Accounting; Uncertainty; Entscheidungsneutralität der Besteuerung; Gleichmäßigkeit der Besteuerung; Nominaler Vermögensvergleich; Ökonomischer Gewinn; Unsicherheit (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:spr:sjobre:v:66:y:2014:i:2:d:10.1007_bf03372893

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DOI: 10.1007/BF03372893

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