Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?

Clemens Fuest, Christoph Spengel (), Désirée Christofzik, Lars Feld, Uwe Scheuering, Margit Schratzenstaller, Manfred Gärtner () and Gerhard Schick ()

Wirtschaftsdienst, 2016, vol. 96, issue 2, 83-100

Abstract: There is a rising political discussion in Germany around abolishing the final withholding tax on capital income. The German tax reforms that introduced this tax lowered tax rates, in particular on interest income. According to some authors, the growing inequality of income and property is a strong argument for the higher taxation of capital income. However, other authors argue that the neutrality aspects concerning private investment are inadequate. An abolishment of the final withholding tax would not solve these problems and, moreover, would turn back the achieved improvements. Therefore, the German Council of Economic Experts suggests complementing the previous reforms by introducing an allowance for corporate equity. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2016

Keywords: G32; H25; K34 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1007/s10273-016-1932-1

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