Zinsbereinigung bei der Dualen Einkommensteuer 978-3-16-152881-1 - Mohr Siebeck
Economics

Dominik Rumpf

Zinsbereinigung bei der Dualen Einkommensteuer

Die Unternehmensteuerreform 2008 und der Vorschlag einer »Zinsbereinigung des Grundkapitals«

[Notional Interest Deduction on Dual Income Tax. The Business Tax Reform in 2008 and the Proposal for a Notional Interest Deduction on Nominal Capital and Capital Reserves.]

2013. XXIV, 238 pages.

Beiträge zur Finanzwissenschaft 32

64,00 €
including VAT
eBook PDF
ISBN 978-3-16-152881-1
available
Also Available As:
Published in German.
Against the backdrop of international tax competition, corporate and investment income taxation has been gradually diverging from its original principles during the past years. In the last comprehensive reform in 2008/2009, individual elements of a dual income tax were implemented. Dominik Rumpf analyzes the extensive effects of this mixed system.
Against the backdrop of international tax competition, corporate and investment income taxation has been gradually diverging from its original principles during the past years. In the last comprehensive reform in 2008/2009, individual elements of a dual income tax were implemented. Dominik Rumpf analyzes the extensive effects of this mixed system. Some of the main disadvantages are that equity financing is affected adversely in comparison to outside financing and that there is considerable potential for tax planning. The notional interest deduction on nominal capital and capital reserves is a suggestion for reform which would make it possible to continue on the current path towards a dual income tax. Compared to other options, it is characterized by its relatively small loss of tax revenues and its advantageous effects on international tax competition.
Authors/Editors

Dominik Rumpf Geboren 1983; 2002–06 Studium der Volkswirtschaftslehre in Tübingen; 2006–10 wissenschaftlicher Mitarbeiter am Lehrstuhl für Betriebswirtschaftliche Steuerlehre von Prof. Dr. Dirk Kiesewetter; seit April 2010 Referent beim Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung in Wiesbaden; 2013 Promotion an der Universität Würzburg.

Reviews

The following reviews are known:

In: Jahrbücher f.Nationalök.u.Statistik/Journal of Economics and Statistics — 234 (2014), S. 834–837 (Doina Maria Radulescu)