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  • 1
    UID:
    (DE-627)884565807
    ISSN: 0941-6838
    Content: Für die betriebliche Altersvorsorge stellt die Nullzinspolitik der Europäischen Zentralbank eine große Belastung dar. Unternehmen müssen für Direktszusagen höhere Pensionsrückstellungen aufbauen, um die Altersvorsorgeansprüche ihrer Belegschaft zu erfüllen. Dabei wird der Aufwand steuerlich jedoch unzureichend berücksichtigt. Vielmehr liegt die Belastung für Unternehmen durch die Besteuerung fiktiver Gewinne bei schätzungsweise 20 bis 25 Milliarden Euro. So wird den Unternehmen Liquidität entzogen, die nicht für Investitionen zur Verfügung steht. Eine Absenkung des steuerrechtlichen Zinssatzes kann dem entgegenwirken.
    Note: Literaturverzeichnis: Seite 18-19 , Zusammenfassung in englischer Sprache
    In: Institut der Deutschen Wirtschaft Köln, IW-Trends, Köln : Inst. der Dt. Wirtschaft Köln Medien GmbH, 1974, 43(2016), 3, Seite 3-19, 0941-6838
    In: volume:43
    In: year:2016
    In: number:3
    In: pages:3-19
    Language: German
    Keywords: Aufsatz in Zeitschrift
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  • 2
    Online Resource
    Online Resource
    Cologne : Institut der deutschen Wirtschaft
    UID:
    (DE-627)1047134152
    Format: 1 Online-Ressource (circa 20 Seiten) , Illustrationen
    Series Statement: IW-Report 19, 2
    Content: The introduction of a Common Consolidated Corporate Tax Base (CCCTB) in the European Union (EU) would substantially change the rules of the game in international taxation. According to the proposal by the European Commission (EC), the profits of a Multinational Enterprise (MNE) would no longer be assessed by using the arm's length principles and (hypothetical) market prices, but split based on a formulary apportionment. This implies that an allocation key consisting of sales volume, number of employees and capital invested would be applied to distribute the taxable profits of an MNE. From an economic perspective, the principle of taxing profits at source would be thereby abolished. However, due to the current difficulty for taxpayers and tax authorities to agree on adequate transfer prices, a radical change as proposed by the EC might be reasonable. Hence, the EC proposal for the CCCTB is a promising goal as it could lower the red tape burden for MNE as well as tax authorities. Furthermore, the adjustment of the debt bias and the encouragement of R&D as additional items of the EC proposal could stimulate economic growth. A main obstacle for the implementation of a CCCTB would be the expected shifts in tax revenue which make a political agreement at the EU level very difficult. The application of a CCCTB would substantially redistribute corporate profits among the EU member states as a simulation by the German Economic Institute (IW) shows. Especially, Ireland, Luxembourg and Malta would receive significantly less tax revenue since sales volume, number of employees and capital invested are relatively small in these countries. France and Italy, in contrast, would be on the winning side. Germany would also benefit even though to a rather low degree. A main reason for this result is that the strongly exporting German corporations today pay a large proportion of their corporate taxes in Germany. With the application of the CCCTB, parts of the taxable profits would be allocated to foreign countries. From a systematic point of view, the CCCTB is only convincing if there is a global commitment. A simulation of the tax revenue effects for the G20 countries when applying a CCCTB shows that the shift would also be drastic. The EU member states - even the big ones - would have to accept lower taxable corporate profits. Instead, the United States could increase the corporate tax base mainly because of the high consumption level. China and India would benefit due to the large number of employees. Thus, whether a country ranks among the winners or losers in terms of tax revenue depends foremost on the peer group.
    Language: English
    Keywords: Graue Literatur
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 3
    UID:
    (DE-627)888075464
    Content: Der Staat beansprucht einen stetig wachsenden Anteil der Wirtschaftskraft für sich. Während der Anteil der Steuereinnahmen am Bruttoinlandsprodukt nach der Kassenstatistik im Jahr 2016 bei 22,5 Prozent lag, waren es 2004 noch 3 Prozentpunkte weniger. Dabei steigt vor allem die Steuerquote der Bundesländer.
    In: IW-Kurzberichte, [Köln] : [Institut der deutschen Wirtschaft Köln], 2016, (2017), 38
    In: year:2017
    In: number:38
    Language: German
    Keywords: Aufsatz in Zeitschrift
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  • 4
    UID:
    (DE-627)885180380
    Content: Obwohl Defizite in der Infrastruktur vielfach beklagt werden, steigt die öffentliche Investitionsquote nicht. Zwar gelingt es Bund und Gemeinden nach vorläufigen Daten für das Jahr 2016 den investiven Anteil an den Ausgaben zu erhöhen, doch bei den Ländern geht der Trend abwärts.
    In: IW-Kurzberichte, [Köln] : [Institut der deutschen Wirtschaft Köln], 2016, (2017), 18
    In: year:2017
    In: number:18
    Language: German
    Keywords: Aufsatz in Zeitschrift
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  • 5
    UID:
    (DE-627)886286409
    Content: The European Commission will present its proposal for more corporate tax transparency these days. The so-called Country-by-Country Reporting will force large multinational enterprises to publish country specific profits and tax payments. By emphasizing positive aspects such as disclosing the tax contributions of global corporations, the European Commission forgets to look at the increasing red tape burden for companies and to address tax loopholes established by the national governments in the EU member states. It also risks competitive disadvantages and reputational damage for MNE by publishing sensitive company data.
    In: IW-Kurzberichte, [Köln] : [Institut der deutschen Wirtschaft Köln], 2016, (2016), 14
    In: year:2016
    In: number:14
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 6
    UID:
    (DE-627)1817285343
    Format: 1 Online-Ressource (circa 11 Seiten) , Illustrationen
    Series Statement: IW-Report 2022, 48
    Language: German
    Keywords: Graue Literatur
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  • 7
    UID:
    (DE-627)1824496842
    ISSN: 2199-4455
    In: Ifo Institut, Ifo-Schnelldienst, München : Institut für Wirtschaftsforschung, 2011, 75(2022), 11 vom: 9. Nov., Seite 7-9, 2199-4455
    In: volume:75
    In: year:2022
    In: number:11
    In: day:9
    In: month:11
    In: pages:7-9
    Language: German
    Keywords: Aufsatz in Zeitschrift
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  • 8
    UID:
    (DE-627)898750237
    Format: 1 Online-Ressource (circa 10 Seiten) , Illustrationen
    Series Statement: IW-Report 2017, 29
    Language: German
    Keywords: Graue Literatur
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 9
    Online Resource
    Online Resource
    Köln : Institut der Deutschen Wirtschaft
    UID:
    (DE-627)174336878X
    Format: 1 Online-Ressource (circa 24 Seiten) , Illustrationen
    Series Statement: IW-policy paper 20, 27
    Content: Angesichts der zum Teil existenzbedrohenden Konsequenzen, die sich aus den epidemiologisch ebenfalls notwendigen Maßnahmen des Teil-Shutdowns ergeben, stand und steht die Bundesregierung unter Handlungsdruck. Unbestritten ist die Notwendigkeit zu einfachen und schnell wirksamen Hilfen, denn sie dienen über die Existenzsicherung von Selbständigen und Unternehmern hinaus dem Erhalt wirtschaftlicher Strukturen. Insofern sind die zeitlich eng begrenzten November- und Dezemberhilfen nachvollziehbar, zumal damit Branchen unterstützt werden, die bereits in den vergangenen Monaten schwer unter der Krise gelitten haben. Gleichwohl führen Pauschalerstattungen des Umsatzes zu Verwerfungen zwischen Unternehmen und Wettbewerbsverzerrungen. Mit Blick auf die Nutzung des Kurzarbeitergelds bestehen Fehlanreize, Mitarbeiter zu entlassen. Um auch bei Unternehmen mit hohen Fixkosten einen Verlust zu vermeiden, ist eine hohe Erstattungsquote erforderlich, die unweigerlich mit Streueffekten einhergeht, die ausgehend von den Angaben des Bundesfinanzministeriums insgesamt schätzungsweise knapp 9 Milliarden Euro in den Monaten November und Dezember 2020 betragen. [...]
    Content: In view of the partially existence-threatening consequences resulting from the partial shutdown due to the Corona crisis, the Federal Government was and is under pressure to act. The need for simple and effective help is unquestionable, because it helps to maintain economic structures. In this respect, the November and December aid is understandable, especially since it supports sectors that have already suffered severely from the crisis in the past month. Nonetheless, flat-rate reimbursements of sales lead to distortions between companies. In order to avoid losses for companies with high fixed costs, a high reimbursement rate is required, which inevitably goes hand in hand with scatter effects. Bases on the information provided by the Federal Ministry of Finance, these scatter effects amount to a total of almost 9 billion euros in November and December 2020. [...]
    Language: German
    Keywords: Graue Literatur
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  • 10
    UID:
    (DE-627)1850634009
    ISSN: 1613-978X
    Content: The church tax revenue in 2022 was estimated at 13 billion euros. This is an increase of around 300 million euros compared to 2021. The Catholic Church accounted for around 6.8 billion euros in 2022, and the Protestant Church around 6.2 billion euros. However, further increases are likely to be rather small. This is mainly due to the shrinking number of taxpayers. In 2022, the number of people leaving churches has increased to a record level. In real terms, the two churches must therefore reckon with a drop in income. Adjusted for purchasing power, tax revenues are unlikely to reach the pre-crisis level of 2019 (around -10 %) or the level of 2022 (almost -4 %) by 2 0 27.
    Note: Zusammenfassung in englischer Sprache
    In: Wirtschaftsdienst 〈Heidelberg〉, Warsaw, Poland : Sciendo, 1949, 103(2023), 5 vom: Mai, Seite 352-354, 1613-978X
    In: volume:103
    In: year:2023
    In: number:5
    In: month:05
    In: pages:352-354
    Language: German
    Keywords: Aufsatz in Zeitschrift
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