JOURNAL ARTICLE
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Ziele, Wirkungsweise und Steueraufkommen der neuen Zinsschranke
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 129 (2009), Iss. 3 : pp. 391–413
4 Citations (CrossRef)
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Michael Broer, Bundesministerium für Finanzen, Fiskalische Wirkungen der Steuerpolitik – I A 5 –, Wilhelmstraße 97, 10117 Berlin.
Cited By
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Relevanz der deutschen Zinsschranke ffr Personenunternehmen Eine dynamische Analyse der Betroffenheit (Relevance of the German Interest Barrier for Partnerships A Dynamic Analysis of Consternation)
Alberternst, Stephan
SSRN Electronic Journal, Vol. (2016), Iss.
https://doi.org/10.2139/ssrn.2786578 [Citations: 0] -
Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse
Hoppe, Thomas | Maiterth, Ralf | Sureth-Sloane, CarenSchmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, Vol. 68 (2016), Iss. 1 P.3
https://doi.org/10.1007/s41471-016-0005-x [Citations: 3] -
The Effect of Taxes on Corporate Financing Decisions Evidence from the German Interest Barrier
Alberternst, Stephan | Sureth, CarenSSRN Electronic Journal, Vol. (2015), Iss.
https://doi.org/10.2139/ssrn.2563572 [Citations: 7] -
Vermmgensteuer Und Ihre Implikationen FFr Den Wirtschaftsstandort Deutschland Eine Betriebswirtschaftliche Analyse (Wealth Tax and its Implications for Germany as a Location for Business -- An Economic Analysis)
Hoppe, Thomas | Maiterth, Ralf | Sureth, CarenSSRN Electronic Journal, Vol. (2015), Iss.
https://doi.org/10.2139/ssrn.2548398 [Citations: 1]
Abstract
One important aspect of the 2008 reform of business taxation is the interest barrier. It puts a limit on the amount of interest expenses deductible from earnings, thus reducing the tax bill. Therefore, it aims to prevent tax substrate from fleeing to other countries. This article starts with a description of the legal situation before and after the tax reform 2008 and the resulting tax incentives for the cross-border debt financing of German subsidiaries, through which profits made in Germany are transferred to lower-taxing countries abroad. Further, we look at the aforementioned interest barrier, and its accompanying effects in terms of incentives and burdens. Using data supplied by the Federal Statistical Office, the number of companies affected by the interest barrier and the expected tax revenue resulting from various scenarios are estimated.
Received: August 22, 2007
Accepted: November 28, 2008