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Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse

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

No sdp10008, Schumpeter Discussion Papers from Universitätsbibliothek Wuppertal, University Library

Abstract: The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total tax burden for incorporated enterprises exceeds 30 % because of the new add-back regulations and is now even slightly progressive in employment. Taxation in case of losses has become more prevalent, regardless of the legal form. In particular in the scenario of an economic crisis, the new regulations are problematic for the firms and trade tax revenue neither increases, nor is it a less volatile source of tax revenue for the communities.

Keywords: taxation; microsimulation; tax reform; trade trax (search for similar items in EconPapers)
JEL-codes: C15 H25 H71 K34 (search for similar items in EconPapers)
Pages: 35
Date: 2010-07
New Economics Papers: this item is included in nep-acc, nep-cmp and nep-ger
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