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Displaying results 1 to 5 of 5.

  1. Beurteilung unterschiedlicher Reformvorschläge für die Gewerbesteuer aus betriebswirtschaftlicher Sicht
    Author: Maiterth, Ralf
    Published: 2003
    Publisher:  Humboldt-Univ., Wirtschaftswiss. Fak., Berlin

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1272 (26)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Content information
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Betriebswirtschaftliche Diskussionsbeiträge ; 26
    Subjects: Gewerbesteuer; Steuerreform; Unternehmensbesteuerung; Steuerbelastung; Preismanagement; Deutschland
    Scope: 24, [2] Bl
    Notes:

    Literaturverz. Bl. [23] - 24
  2. Die Gewerbesteuer als ungerechtfertigte "Großbetriebssteuer"?
    Eine empirische Analyse
    Author: Maiterth, Ralf
    Published: 2003
    Publisher:  Humboldt-Univ., Wirtschaftswiss. Fak., Berlin

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1272 (28)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Content information
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Betriebswirtschaftliche Diskussionsbeiträge ; 28
    Subjects: Gewerbesteuer; Unternehmensbesteuerung; Steuerbelastung; Betriebsgröße; Deutschland
    Scope: 14 Bl, graph. Darst
  3. Inheritance tax-exempt transfer of German businesses
    imperative or unjustified subsidy? ; an empirical analysis
    Author: Houben, Henriette; Maiterth, Ralf
    Published: 2009
    Publisher:  Arbeitskreis Quantitative Steuerlehre (arqus), [S.l.]

    This contribution addresses the substantial tax subsidies for businesses introduced by the German Inheritance Tax Act 2009. Advocates in favour of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 103 (95)
    Inter-library loan:
    No inter-library loan

     

    This contribution addresses the substantial tax subsidies for businesses introduced by the German Inheritance Tax Act 2009. Advocates in favour of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquid assets to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax law has not endangered transferred businesses. Hence, there is no need for the tremendous tax privilege for businesses in current German inheritance tax law. A virtual uniformed inheritance tax without tax privileges, which meets revenue neutrality per tax class according to current tax law, provokes in some cases relative high tax loads which might trouble businesses.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/39066
    Series: Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre ; 95
    Subjects: Erbschaftsteuer; Steuervergünstigung; Unternehmensbesteuerung; Unternehmensnachfolge; Steuerbelastung; Besteuerungsprinzip; Deutschland
    Scope: Online-Ressource (25 S.), graph. Darst.
  4. Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009
    Author: Homburg, Stefan; Houben, Henriette; Maiterth, Ralf
    Published: 2008
    Publisher:  Verlagsgruppe Handelsblatt], [Düsseldorf

    Effective from 2008, Germany's top marginal income tax rate rises from 42 to 45 per cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28.25 per cent for retained profits (§ 34a EStG). If they do so, profits... more

     

    Effective from 2008, Germany's top marginal income tax rate rises from 42 to 45 per cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28.25 per cent for retained profits (§ 34a EStG). If they do so, profits are taxed again upon distribution. Using corporate finance tools, we analyse in detail whether or not the option is favourable. However, these wols do not suffice since the new tax regime is too complicated. Costs of capital cannot be calculated explicitly any more, but we derive exact implicit characterizations. Concrete numerical examples are also provided.

     
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    Volltext (kostenfrei)
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/95872
    Parent title: Sonderdruck aus: [Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung ; 60,1];
    Subjects: Eigenkapital; Personengesellschaft; Unternehmensbesteuerung; Steuerreform; Deutschland
    Scope: Online-Ressource (Sp. 29 - [47])
    Notes:

    Zsfassung in engl. Sprache
  5. Rechtsform und Finanzierung nach der Unternehmenssteuerreform 2008
    Author: Homburg, Stefan; Houben, Henriette; Maiterth, Ralf
    Published: [2007]
    Publisher:  IdW-Verlag], [Düsseldorf

    The article analyzes the impact of the Tax Reform Act 2008 on financial decisions of incorporated and unincorporated firms. more

     

    The article analyzes the impact of the Tax Reform Act 2008 on financial decisions of incorporated and unincorporated firms.

     
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    Volltext (kostenfrei)
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/92545
    Parent title: Sonderdruck aus: [Die Wirtschaftsprüfung ; 60,9];
    Subjects: Unternehmensbesteuerung; Steuerreform; Personengesellschaft; Kapitalgesellschaft; Kapitalkosten; Steuerbelastung; Deutschland
    Scope: Online-Ressource (12 S.)