[{"abstract":[{"lang":"ger","text":"Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Stichprobe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen, deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300 % der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland."},{"text":"The (re-)introduction of a wealth tax has again become the subject of political debate in recent years. This paper analyzes the impact of implementing the concepts under discussion on the overall tax burden and on companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in the tax burden for the companies in our sample that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus would have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that around half of the companies would suffer from wealth tax-induced asset erosion in at least one year within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, we find evidence that the additional burden arising from wealth taxation could realistically range from nearly 100 to 300 % of the profit tax burden, highlighting the magnitude of risk associated with wealth taxation for Germany as a business location.","lang":"eng"}],"publication":"Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung","issue":"1","department":[{"_id":"187"},{"_id":"635"}],"keyword":["Steuerbelastung","Substanzbesteuerung","Ungleiche Vermögensverteilung","Veranlagungssimulation","Vermögensteuer"],"type":"journal_article","date_created":"2018-03-23T14:04:24Z","intvolume":"        68","article_type":"original","date_updated":"2022-01-06T06:53:17Z","publication_status":"published","author":[{"id":"22671","first_name":"Thomas","last_name":"Hoppe","full_name":"Hoppe, Thomas"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"publication_identifier":{"issn":["0341-2687","2366-6153"]},"title":"Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse","year":"2016","doi":"10.1007/s41471-016-0005-x","language":[{"iso":"ger"}],"main_file_link":[{"url":"http://www.readcube.com/articles/10.1007/s41471-016-0005-x?author_access_token=L8vhVZMucjlu5odLLLHaG_e4RwlQNchNByi7wbcMAY5B6ptZT4XXH6IBMbZTagA_06jUOTCNV-Pbh1ByfL_RaVCn-T_JbY5z17HM1rzPS9lXyW_vKKYXJAuZZglAbTRQbk33DRwc7ZJZc9Cl6TcFuA%3D%3D","open_access":"1"}],"quality_controlled":"1","citation":{"mla":"Hoppe, Thomas, et al. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>, vol. 68, no. 1, Springer Nature, 2016, pp. 3–45, doi:<a href=\"https://doi.org/10.1007/s41471-016-0005-x\">10.1007/s41471-016-0005-x</a>.","bibtex":"@article{Hoppe_Maiterth_Sureth-Sloane_2016, title={Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse}, volume={68}, DOI={<a href=\"https://doi.org/10.1007/s41471-016-0005-x\">10.1007/s41471-016-0005-x</a>}, number={1}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, publisher={Springer Nature}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2016}, pages={3–45} }","ama":"Hoppe T, Maiterth R, Sureth-Sloane C. Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse. <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>. 2016;68(1):3-45. doi:<a href=\"https://doi.org/10.1007/s41471-016-0005-x\">10.1007/s41471-016-0005-x</a>","ieee":"T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>, vol. 68, no. 1, pp. 3–45, 2016.","apa":"Hoppe, T., Maiterth, R., &#38; Sureth-Sloane, C. (2016). Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse. <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>, <i>68</i>(1), 3–45. <a href=\"https://doi.org/10.1007/s41471-016-0005-x\">https://doi.org/10.1007/s41471-016-0005-x</a>","chicago":"Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i> 68, no. 1 (2016): 3–45. <a href=\"https://doi.org/10.1007/s41471-016-0005-x\">https://doi.org/10.1007/s41471-016-0005-x</a>.","short":"T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68 (2016) 3–45."},"oa":"1","jel":["H21","H24","H25","C54"],"status":"public","volume":68,"user_id":"61801","_id":"1771","publisher":"Springer Nature","page":"3-45"},{"date_updated":"2022-01-06T07:01:19Z","status":"public","title":"Besteuerung und Rechtsformwahl","year":"2016","author":[{"full_name":"König, Rolf","first_name":"Rolf","last_name":"König"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"user_id":"61801","edition":"7","_id":"4714","language":[{"iso":"ger"}],"publisher":"Verlag Neue Wirtschafts-Briefe, Herne","citation":{"bibtex":"@book{König_Sureth-Sloane_2016, edition={7}, title={Besteuerung und Rechtsformwahl}, publisher={Verlag Neue Wirtschafts-Briefe, Herne}, author={König, Rolf and Sureth-Sloane, Caren}, year={2016} }","ama":"König R, Sureth-Sloane C. <i>Besteuerung und Rechtsformwahl</i>. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne; 2016.","mla":"König, Rolf, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl</i>. 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.","short":"R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.","chicago":"König, Rolf, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl</i>. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.","ieee":"R. König and C. Sureth-Sloane, <i>Besteuerung und Rechtsformwahl</i>, 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.","apa":"König, R., &#38; Sureth-Sloane, C. (2016). <i>Besteuerung und Rechtsformwahl</i> (7th ed.). Verlag Neue Wirtschafts-Briefe, Herne."},"type":"book","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2018-10-12T08:50:20Z"},{"user_id":"61801","volume":209,"series_title":"WU International Taxation Research Paper Series","_id":"4715","language":[{"iso":"eng"}],"date_updated":"2022-01-06T07:01:19Z","intvolume":"       209","year":"2016","title":"Does Capital Tax Uncertainty Delay Irreversible Risky Investment?","status":"public","author":[{"full_name":"Niemann, Rainer","last_name":"Niemann","first_name":"Rainer"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"type":"working_paper","department":[{"_id":"187"}],"date_created":"2018-10-12T08:51:59Z","citation":{"mla":"Niemann, Rainer, and Caren Sureth-Sloane. <i>Does Capital Tax Uncertainty Delay Irreversible Risky Investment?</i> Vol. 209, 2016.","bibtex":"@book{Niemann_Sureth-Sloane_2016, series={WU International Taxation Research Paper Series}, title={Does Capital Tax Uncertainty Delay Irreversible Risky Investment?}, volume={209}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2016}, collection={WU International Taxation Research Paper Series} }","ama":"Niemann R, Sureth-Sloane C. <i>Does Capital Tax Uncertainty Delay Irreversible Risky Investment?</i> Vol 209.; 2016.","ieee":"R. Niemann and C. Sureth-Sloane, <i>Does Capital Tax Uncertainty Delay Irreversible Risky Investment?</i>, vol. 209. 2016.","apa":"Niemann, R., &#38; Sureth-Sloane, C. (2016). <i>Does Capital Tax Uncertainty Delay Irreversible Risky Investment?</i> (Vol. 209).","short":"R. Niemann, C. Sureth-Sloane, Does Capital Tax Uncertainty Delay Irreversible Risky Investment?, 2016.","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. <i>Does Capital Tax Uncertainty Delay Irreversible Risky Investment?</i> Vol. 209. WU International Taxation Research Paper Series, 2016."}},{"author":[{"full_name":"Hegemann, Annika","first_name":"Annika","last_name":"Hegemann"}],"status":"public","title":"Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?","year":"2016","intvolume":"       203","date_updated":"2022-01-06T07:01:35Z","_id":"5020","language":[{"iso":"eng"}],"series_title":"arqus, Quantitative Research in Taxation","volume":203,"user_id":"21222","citation":{"mla":"Hegemann, Annika. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?</i> Vol. 203, 2016.","apa":"Hegemann, A. (2016). <i>Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?</i> (Vol. 203).","ieee":"A. Hegemann, <i>Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?</i>, vol. 203. 2016.","chicago":"Hegemann, Annika. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?</i> Vol. 203. Arqus, Quantitative Research in Taxation, 2016.","ama":"Hegemann A. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?</i> Vol 203.; 2016.","short":"A. Hegemann, Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?, 2016.","bibtex":"@book{Hegemann_2016, series={arqus, Quantitative Research in Taxation}, title={Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?}, volume={203}, author={Hegemann, Annika}, year={2016}, collection={arqus, Quantitative Research in Taxation} }"},"date_created":"2018-10-30T13:07:28Z","department":[{"_id":"187"}],"type":"working_paper"},{"language":[{"iso":"ger"}],"_id":"5021","publisher":"Universität Paderborn","user_id":"21222","author":[{"last_name":"Hegemann","first_name":"Annika","full_name":"Hegemann, Annika"}],"year":"2016","status":"public","title":" Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung","date_updated":"2022-01-06T07:01:35Z","date_created":"2018-10-30T13:09:07Z","place":"Paderborn","department":[{"_id":"187"}],"type":"dissertation","citation":{"ama":"Hegemann A. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn; 2016.","bibtex":"@book{Hegemann_2016, place={Paderborn}, title={ Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung}, publisher={Universität Paderborn}, author={Hegemann, Annika}, year={2016} }","mla":"Hegemann, Annika. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Universität Paderborn, 2016.","chicago":"Hegemann, Annika. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn, 2016.","short":"A. Hegemann,  Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung, Universität Paderborn, Paderborn, 2016.","apa":"Hegemann, A. (2016). <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn.","ieee":"A. Hegemann, <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn, 2016."},"supervisor":[{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}]},{"ddc":["330"],"user_id":"61801","volume":206,"language":[{"iso":"eng"}],"_id":"5022","series_title":"arqus, Quantitative Research in Taxation","date_updated":"2022-01-06T07:01:35Z","has_accepted_license":"1","intvolume":"       206","year":"2016","title":"Interest Barrier and Capital Structure Response","status":"public","author":[{"first_name":"Stephan","last_name":"Alberternst","full_name":"Alberternst, Stephan"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"type":"working_paper","department":[{"_id":"187"},{"_id":"635"}],"file":[{"content_type":"application/pdf","success":1,"file_id":"19655","file_size":940451,"access_level":"closed","file_name":"arqus_206.pdf","date_updated":"2020-09-24T12:41:51Z","relation":"main_file","date_created":"2020-09-24T12:41:51Z","creator":"llennard"}],"date_created":"2018-10-30T13:11:31Z","abstract":[{"text":"The Organisation for Economic Co-Operation and Development (OECD) recently proposed\r\nan interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction\r\nof such an interest deductibility restriction in Germany as a quasi-experiment and find significant\r\ncorporate capital structure responses. Using single entity financial statements and a detailed matching\r\napproach, we find evidence that companies that are affected by the interest barrier reduce their\r\nleverage by 4.7 percentage points more than non-affected companies. The effects are stronger among\r\nnon-financially constrained firms. Our results imply that interest barrier effects on capital structure\r\nhave so far been heavily underestimated.","lang":"eng"}],"file_date_updated":"2020-09-24T12:41:51Z","citation":{"bibtex":"@book{Alberternst_Sureth-Sloane_2016, series={arqus, Quantitative Research in Taxation}, title={Interest Barrier and Capital Structure Response}, volume={206}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2016}, collection={arqus, Quantitative Research in Taxation} }","chicago":"Alberternst, Stephan, and Caren Sureth-Sloane. <i>Interest Barrier and Capital Structure Response</i>. Vol. 206. Arqus, Quantitative Research in Taxation, 2016.","short":"S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016.","ama":"Alberternst S, Sureth-Sloane C. <i>Interest Barrier and Capital Structure Response</i>. Vol 206.; 2016.","ieee":"S. Alberternst and C. Sureth-Sloane, <i>Interest Barrier and Capital Structure Response</i>, vol. 206. 2016.","apa":"Alberternst, S., &#38; Sureth-Sloane, C. (2016). <i>Interest Barrier and Capital Structure Response</i> (Vol. 206).","mla":"Alberternst, Stephan, and Caren Sureth-Sloane. <i>Interest Barrier and Capital Structure Response</i>. Vol. 206, 2016."}},{"department":[{"_id":"187"}],"type":"working_paper","date_created":"2018-10-30T13:13:05Z","citation":{"apa":"Alberternst, S. (2016). <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i> (Vol. 207).","ieee":"S. Alberternst, <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>, vol. 207. 2016.","short":"S. Alberternst, Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit, 2016.","chicago":"Alberternst, Stephan. <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>. Vol. 207. arqus, Quantitative Research in Taxation, 2016.","mla":"Alberternst, Stephan. <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>. Vol. 207, 2016.","ama":"Alberternst S. <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>. Vol 207.; 2016.","bibtex":"@book{Alberternst_2016, series={arqus, Quantitative Research in Taxation}, title={Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit}, volume={207}, author={Alberternst, Stephan}, year={2016}, collection={arqus, Quantitative Research in Taxation} }"},"volume":207,"user_id":"21222","language":[{"iso":"ger"}],"_id":"5023","series_title":"arqus, Quantitative Research in Taxation","intvolume":"       207","date_updated":"2022-01-06T07:01:35Z","author":[{"full_name":"Alberternst, Stephan","first_name":"Stephan","last_name":"Alberternst"}],"title":"Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit","year":"2016","status":"public"},{"user_id":"21222","_id":"5024","publisher":"Universität Paderborn","language":[{"iso":"ger"}],"date_updated":"2022-01-06T07:01:35Z","title":"Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen","year":"2016","status":"public","author":[{"full_name":"Alberternst, Stephan","last_name":"Alberternst","first_name":"Stephan"}],"type":"dissertation","department":[{"_id":"187"}],"date_created":"2018-10-30T13:14:15Z","place":"Paderborn","citation":{"apa":"Alberternst, S. (2016). <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn.","mla":"Alberternst, Stephan. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Universität Paderborn, 2016.","ieee":"S. Alberternst, <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn, 2016.","ama":"Alberternst S. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn; 2016.","short":"S. Alberternst, Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen, Universität Paderborn, Paderborn, 2016.","chicago":"Alberternst, Stephan. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn, 2016.","bibtex":"@book{Alberternst_2016, place={Paderborn}, title={Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen}, publisher={Universität Paderborn}, author={Alberternst, Stephan}, year={2016} }"},"supervisor":[{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}]},{"date_created":"2018-10-15T11:05:39Z","type":"working_paper","department":[{"_id":"590"},{"_id":"187"}],"citation":{"ieee":"R. Ortmann and E. Pummerer, <i>Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions</i>, vol. 198. 2015.","apa":"Ortmann, R., &#38; Pummerer, E. (2015). <i>Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions</i> (Vol. 198).","chicago":"Ortmann, Regina, and Erich Pummerer. <i>Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions</i>. Vol. 198. Arqus, Quantitative Research in Taxation, 2015.","short":"R. Ortmann, E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, 2015.","mla":"Ortmann, Regina, and Erich Pummerer. <i>Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions</i>. Vol. 198, 2015.","bibtex":"@book{Ortmann_Pummerer_2015, series={arqus, Quantitative Research in Taxation}, title={Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions}, volume={198}, author={Ortmann, Regina and Pummerer, Erich}, year={2015}, collection={arqus, Quantitative Research in Taxation} }","ama":"Ortmann R, Pummerer E. <i>Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions</i>. Vol 198.; 2015."},"series_title":"arqus, Quantitative Research in Taxation","_id":"4749","language":[{"iso":"eng"}],"user_id":"21222","volume":198,"status":"public","title":"Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions","year":"2015","author":[{"full_name":"Ortmann, Regina","first_name":"Regina","last_name":"Ortmann"},{"full_name":"Pummerer, Erich","first_name":"Erich","last_name":"Pummerer"}],"date_updated":"2022-01-06T07:01:20Z","intvolume":"       198"},{"language":[{"iso":"eng"}],"_id":"4757","series_title":"arqus, Quantitative Research in Taxation","user_id":"61801","volume":209,"year":"2015","title":"Investment Effects of Wealth Taxes under Uncertainty and Irreversibility","status":"public","author":[{"last_name":"Niemann","first_name":"Rainer","full_name":"Niemann, Rainer"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2022-01-06T07:01:21Z","intvolume":"       209","date_created":"2018-10-15T12:54:30Z","type":"working_paper","department":[{"_id":"187"},{"_id":"635"}],"citation":{"mla":"Niemann, Rainer, and Caren Sureth-Sloane. <i>Investment Effects of Wealth Taxes under Uncertainty and Irreversibility</i>. 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Vol. 209. Arqus, Quantitative Research in Taxation, 2015."}},{"status":"public","title":"Hold or Sell? How Capital Gains Taxation Affects Holding Decisions","year":"2015","author":[{"full_name":"Hegemann, Annika","first_name":"Annika","last_name":"Hegemann"},{"full_name":"Kunoth, Angela","first_name":"Angela","last_name":"Kunoth"},{"full_name":"Rupp, Kristina","last_name":"Rupp","first_name":"Kristina"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2022-01-06T07:01:21Z","intvolume":"       183","language":[{"iso":"eng"}],"_id":"4758","series_title":"arqus, Quantitative Research in Taxation","user_id":"21222","volume":183,"citation":{"ieee":"A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, <i>Hold or Sell? How Capital Gains Taxation Affects Holding Decisions</i>, vol. 183. 2015.","apa":"Hegemann, A., Kunoth, A., Rupp, K., &#38; Sureth-Sloane, C. (2015). <i>Hold or Sell? 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Beck}, author={Sureth, Caren}, year={2015}, pages={257–260} }"}},{"year":"2015","status":"public","title":"Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups","author":[{"full_name":"Ortmann, Regina","first_name":"Regina","last_name":"Ortmann","id":"10020"}],"publication_status":"published","date_updated":"2022-01-06T06:52:11Z","intvolume":"       198","_id":"14913","language":[{"iso":"eng"}],"series_title":"arqus - Quantitative Research in Taxation","user_id":"21222","volume":198,"citation":{"ieee":"R. Ortmann, <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i>, vol. 198. 2015.","apa":"Ortmann, R. (2015). <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i> (Vol. 198).","chicago":"Ortmann, Regina. <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i>. Vol. 198. Arqus - Quantitative Research in Taxation, 2015.","short":"R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups, 2015.","mla":"Ortmann, Regina. <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i>. Vol. 198, 2015.","bibtex":"@book{Ortmann_2015, series={arqus - Quantitative Research in Taxation}, title={Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups}, volume={198}, author={Ortmann, Regina}, year={2015}, collection={arqus - Quantitative Research in Taxation} }","ama":"Ortmann R. <i>Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups</i>. Vol 198.; 2015."},"date_created":"2019-11-13T08:52:41Z","type":"working_paper","department":[{"_id":"187"}]},{"has_accepted_license":"1","status":"public","jel":["H21","H24","H25","C54"],"user_id":"530","ddc":["330"],"page":"45","_id":"2254","file_date_updated":"2018-04-06T07:53:46Z","citation":{"ieee":"T. Hoppe, R. Maiterth, and C. Sureth-Sloane, <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. 2015.","apa":"Hoppe, T., Maiterth, R., &#38; Sureth-Sloane, C. (2015). <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. <a href=\"https://doi.org/10.2139/ssrn.2548398\">https://doi.org/10.2139/ssrn.2548398</a>","chicago":"Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>, 2015. <a href=\"https://doi.org/10.2139/ssrn.2548398\">https://doi.org/10.2139/ssrn.2548398</a>.","short":"T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015.","mla":"Hoppe, Thomas, et al. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>. 2015, doi:<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>.","bibtex":"@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}, DOI={<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015} }","ama":"Hoppe T, Maiterth R, Sureth-Sloane C. <i>Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse</i>.; 2015. doi:<a href=\"https://doi.org/10.2139/ssrn.2548398\">10.2139/ssrn.2548398</a>"},"oa":"1","date_updated":"2024-04-08T11:31:28Z","year":"2015","title":"Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse","author":[{"id":"22671","last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","id":"530"}],"publication_identifier":{"issn":["1556-5068"]},"doi":"10.2139/ssrn.2548398","alternative_title":["Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis"],"main_file_link":[{"url":"https://ssrn.com/abstract=2548398","open_access":"1"}],"language":[{"iso":"ger"}],"abstract":[{"lang":"ger","text":"Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland."},{"lang":"eng","text":"The (re-)introduction of a wealth tax has become a focal point of interest as a result of last years’ political discussions. We analyze the impact of implementing currently discussed wealth tax concepts on the overall tax burden and companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in tax burden of these companies that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that about half of the companies suffer at least in one year from wealth tax-induced asset erosion within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, our results indicate that the additional burden arising from wealth taxation can range from nearly 100% to 300% of the profit tax burden, highlighting the magnitude of the risk from wealth taxation for Germany as a location for business."}],"type":"working_paper","keyword":["Steuerbelastung","Substanzbesteuerung","ungleiche Vermögensverteilung","Veranlagungssimulation","Vermögensteuer"],"department":[{"_id":"187"},{"_id":"635"}],"file":[{"date_updated":"2018-04-06T07:53:46Z","relation":"main_file","file_size":1077359,"access_level":"closed","file_name":"Hoppe Maiterth Sureth-Sloane 2015.pdf","content_type":"application/pdf","success":1,"file_id":"2255","creator":"hoppet","date_created":"2018-04-06T07:53:46Z"}],"date_created":"2018-04-06T07:51:21Z"},{"quality_controlled":"1","publication":"Die Betriebswirtschaft","issue":"3","citation":{"chicago":"Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. 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How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann, Regina}, year={2015}, pages={161–177} }","mla":"Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” <i>Die Betriebswirtschaft</i>, vol. 75, no. 3, 2015, pp. 161–77."},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2023-07-13T13:37:26Z","date_updated":"2023-07-13T13:37:30Z","intvolume":"        75","status":"public","title":"Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?","year":"2015","author":[{"full_name":"Ortmann, Regina","first_name":"Regina","last_name":"Ortmann"}],"user_id":"68544","volume":75,"page":"161-177","language":[{"iso":"eng"}],"_id":"46057"},{"publication":"Wirtschaftswissenschaftliches Studium (WiSt)","issue":"11","citation":{"mla":"Diller, Markus, et al. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” <i>Wirtschaftswissenschaftliches Studium (WiSt)</i>, vol. 44, no. 11, 2015, pp. 606–41.","ama":"Diller M, Grottke M, Lorenz J. Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. <i>Wirtschaftswissenschaftliches Studium (WiSt)</i>. 2015;44(11):606-641.","bibtex":"@article{Diller_Grottke_Lorenz_2015, title={Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge}, volume={44}, number={11}, journal={Wirtschaftswissenschaftliches Studium (WiSt)}, author={Diller, Markus and Grottke, Markus and Lorenz, Johannes}, year={2015}, pages={606–641} }","apa":"Diller, M., Grottke, M., &#38; Lorenz, J. (2015). Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. <i>Wirtschaftswissenschaftliches Studium (WiSt)</i>, <i>44</i>(11), 606–641.","ieee":"M. Diller, M. Grottke, and J. Lorenz, “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge,” <i>Wirtschaftswissenschaftliches Studium (WiSt)</i>, vol. 44, no. 11, pp. 606–641, 2015.","short":"M. Diller, M. Grottke, J. Lorenz, Wirtschaftswissenschaftliches Studium (WiSt) 44 (2015) 606–641.","chicago":"Diller, Markus, Markus Grottke, and Johannes Lorenz. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” <i>Wirtschaftswissenschaftliches Studium (WiSt)</i> 44, no. 11 (2015): 606–41."},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2023-07-13T13:39:32Z","date_updated":"2023-07-13T13:54:56Z","intvolume":"        44","status":"public","year":"2015","title":"Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge","author":[{"full_name":"Diller, Markus","last_name":"Diller","first_name":"Markus"},{"full_name":"Grottke, Markus","last_name":"Grottke","first_name":"Markus"},{"full_name":"Lorenz, Johannes","last_name":"Lorenz","first_name":"Johannes"}],"user_id":"68544","volume":44,"page":"606-641","language":[{"iso":"ger"}],"_id":"46058"},{"department":[{"_id":"187"}],"type":"journal_article","date_created":"2023-07-13T13:31:51Z","quality_controlled":"1","citation":{"mla":"Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” <i>FinanzArchiv / Public Finance Analysis</i>, vol. 71, no. 4, 2015, pp. 506–30.","bibtex":"@article{Diller_Lorenz_2015, title={Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income}, volume={71}, number={4}, journal={FinanzArchiv / Public Finance Analysis}, author={Diller, Markus and Lorenz, Johannes}, year={2015}, pages={506–530} }","ama":"Diller M, Lorenz J. Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. <i>FinanzArchiv / Public Finance Analysis</i>. 2015;71(4):506-530.","ieee":"M. Diller and J. Lorenz, “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income,” <i>FinanzArchiv / Public Finance Analysis</i>, vol. 71, no. 4, pp. 506–530, 2015.","apa":"Diller, M., &#38; Lorenz, J. (2015). Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. <i>FinanzArchiv / Public Finance Analysis</i>, <i>71</i>(4), 506–530.","short":"M. Diller, J. Lorenz, FinanzArchiv / Public Finance Analysis 71 (2015) 506–530.","chicago":"Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” <i>FinanzArchiv / Public Finance Analysis</i> 71, no. 4 (2015): 506–30."},"publication":"FinanzArchiv / Public Finance Analysis","issue":"4","volume":71,"user_id":"68544","language":[{"iso":"eng"}],"_id":"46056","page":"506-530","intvolume":"        71","date_updated":"2023-07-13T13:31:56Z","author":[{"last_name":"Diller","first_name":"Markus","full_name":"Diller, Markus"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"}],"status":"public","title":"Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income","year":"2015"}]