haku: @indexterm Germany / yhteensä: 2881
viite: 483 / 2881
| Tekijä: | Maiterth, R. |
| Otsikko: | Beurteilung unterschiedlicher Reformvorschläge für die Gewerbesteuer aus betriebswirtschaftlicher Sicht |
| Lehti: | Betriebswirtschaft
2003 : SEP/OCT, VOL. 63:5, p. 479-496 |
| Asiasana: | Companies Taxation Pricing Germany |
| Kieli: | ger |
| Tiivistelmä: | The article analyses the German local business tax and proposals for its reform with respect to impacts on the pricing policy of companies. It will be shown that either reform proposals aiming for broader tax base incl. further cost components or those which base taxes on wage, interest, rents or leases and the income before taxes the latter proposals are praised as a superior "tax on value added" (Wertschöpfungsteuer) have to be rejected. The taxation of cost components entails that companies are forced to increase prices due to the induced cost character of taxes. The article therefore suggests a local business tax in the form of an additional charge to the personal and corporate income tax (original in German). |
SCIMA