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Die Zinsbereinigte Gewinnsteuer (Zgs)

Die Zinsbereinigte Gewinnsteuer (Zgs)


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About the Book

English summary: Political feasibility and international tax competition significantly restrict the scope for tax reforms aiming at production efficiency. The author presents an ACE-based reform proposal labeled Interest-Adjusted Profit Tax which is capable of achieving neutrality with respect to financial decisions, investment decisions and the choice of the firm's legal form. The proposal comprises changes in the German (corporate) income tax as well as the local business tax. In an extended neoclassical growth model, the author shows that the proposal fosters economic growth and leads to a socially optimal intertemporal capital allocation in the long run. Contrary to purely consumption-based tax systems, revenue from capital income taxation is strictly positive. Furthermore, the analysis identifies advantages of the Interest-Adjusted Profit Tax compared to two recent dual income tax proposals. German description: Mit der Zinsbereinigten Gewinnsteuer entwickelt Daniel Zoller einen Reformvorschlag, der trotz enger politischer und internationaler Restriktionen Finanzierungs-, Investitions- und Rechtsformneutralitat sicherzustellen vermag. Die steuersystematisch konsistente Ausarbeitung des ZGS-Steuersystems erstreckt sich uber die Einkommen- und Korperschaftsteuer bis zur Gewerbesteuer als Bestandteil eines schlussigen Gemeindesteuersystems. Als zweite kommunale Ertragsteuer sollen die Gemeinden mittelfristig eine kommunale Burgersteuer mit Hebesatzrecht erhalten. In einem erweiterten neoklassischen Wachstumsmodell weist der Autor positive Wachstumseffekte und das Erreichen einer langfristig optimalen intertemporalen Kapitalallokation nach. Im Unterschied zu rein konsumorientierten Steuersystemen erzielt die ZGS dabei Aufkommen aus der Kapitaleinkommensbesteuerung. Die Modellanalyse zeigt zudem Vorteile des ZGS-Systems im Vergleich zu zwei aktuellen Vorschlagen fur eine Duale Einkommensteuer auf.
About the Author: Daniel Zoller, Geboren 1979; Studium der Volkswirtschaftslehre in Heidelberg; Wissenschaftlicher Mitarbeiter an der Forschungsstelle Marktorientiertes Steuersystem des Alfred-Weber-Instituts fur Wirtschaftswissenschaften der Universitat Heidelberg; 2010 Promotion;seit 2009 Mitarbeiter bei einer grossen Steuerberatungs- und Wirtschaftsprufungsgesellschaftin Stuttgart.


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Product Details
  • ISBN-13: 9783161506710
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 154 mm
  • No of Pages: 268
  • Series Title: Beitrage Zur Finanzwissenschaft
  • Weight: 476 gr
  • ISBN-10: 3161506715
  • Publisher Date: 31 Dec 2011
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Steuersystematische Entwicklung Und Okonomische Analyse Eines Reformvorschlags Fur Deutschland
  • Width: 231 mm


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