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  1. Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustverrechnung
    Author: Niemann, Rainer
    Published: 2005
    Publisher:  Universitätsbibliothek Tübingen, Tübingen

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  2. Systemgerechte Neuordnung der Verlustverrechnung
    haushaltsverträglicher Ausstieg aus der Mindestbesteuerung
    Author: Dorenkamp, Christian
    Published: 2010
    Publisher:  IFSt, Bonn

    Location:
    Freie Universität Berlin, Universitätsbibliothek
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    Location:
    TU Berlin, Universitätsbibliothek
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    Unlimited inter-library loan, copies and loan

    Location:
    Universität Potsdam, Universitätsbibliothek
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    Content information
    Volltext (kostenfrei)
    Source: Philologische Bibliothek, FU Berlin
    Language: German
    Media type: Book
    ISBN: 3897371561
    RVK Categories: PP 5585 ; QL 000 ; QL 530
    Series: IFSt-Schrift ; 461
    Subjects: Steueraufkommen; Mindestbesteuerung; Verlustverlagerung
    Scope: 88 S., graph. Darst.
  3. Wealth tax as alternative minimum tax?
    The impact of a wealth tax on business structure and strategy
    Published: Apr. 2005
    Publisher:  Arbeitskreis Quantitative Steuerlehre (arqus), [S.l.]

    An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation. Referring to data from annual reports and the German Central Bank we model enterprises of different structure, industry, size and legal status. We show that companies in the service sector which generally maintain rather high gearing rates are more frequently subjected to the wealth tax than capital intensive industries. This result runs counter to well-known effects of a common wealth tax. Capital intensive firms, e.g. in the metal industry, are levied with definitive wealth tax only if they have large loss carry-forwards or extremely volatile profits. Furthermore, partnerships often enjoy wealth tax privileges due to uniform taxation at individual level whereas corporations may suffer from the wealth tax at corporate and personal level caused by imputation backlogs. Obviously, the underlying AMT influences corporate dividend policy evoking a push-out effect. We prove that this kind of wealth taxation usually favors financial rather than real investment and encourages outbound investment. Consequently, introducing an AMT discriminates against many firms and investment projects, especially if economic income is lower than taxable income. This proves that whenever income is taxed correctly, AMT is dispensable. -- alternative minimum tax ; business strategy ; investment decisions ; wealth tax

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/27034
    Series: Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre ; 3
    Subjects: Vermögensteuer; Unternehmensbesteuerung; Steuerwirkung; Investitionsentscheidung; Kapitalintensität; Deutschland; Mindestbesteuerung
    Scope: Online-Ressource, 26 S., Text, graph. Darst.