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Müller, K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R. König, L. Kruschwitz, A. Löffler, R. Maiterth, R. Niemann, C. Sureth-Sloane, C. Treisch, Deutsches Steuerrecht 46 (2008) 1844–1846.","ieee":"H. Müller et al., “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?,” Deutsches Steuerrecht, vol. 46, no. 38, pp. 1844–1846, 2008.","apa":"Müller, H., Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König, R., Kruschwitz, L., Löffler, A., Maiterth, R., Niemann, R., Sureth-Sloane, C., & Treisch, C. (2008). arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht, 46(38), 1844–1846.","ama":"Müller H, Blaufus K, Hundsdoerfer J, et al. arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? 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HMD --- Praxis Der Wirtschaftsinformatik, (258), 45--56.","chicago":"Becker, Jörg, Axel Winkelmann, Daniel Beverungen, and Christian Janiesch. “Bereitstellung von Artikelstammdaten.” HMD --- Praxis Der Wirtschaftsinformatik, no. 258 (2007): 45--56."},"page":"45--56","issue":"258","date_updated":"2022-01-06T06:59:20Z","_id":"3508"},{"_id":"3704","date_updated":"2022-01-06T06:59:30Z","type":"journal_article","year":"2007","citation":{"chicago":"Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.” Finanz Betrieb, 2007, 415--426.","ama":"Müller J. Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften. Finanz Betrieb. 2007:415--426.","apa":"Müller, J. (2007). Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften. Finanz Betrieb, 415--426.","bibtex":"@article{Müller_2007, title={Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften}, journal={Finanz Betrieb}, author={Müller, Jens}, year={2007}, pages={415--426} }","mla":"Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.” Finanz Betrieb, 2007, pp. 415--426.","short":"J. Müller, Finanz Betrieb (2007) 415--426.","ieee":"J. Müller, “Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften,” Finanz Betrieb, pp. 415--426, 2007."},"page":"415--426","language":[{"iso":"eng"}],"title":"Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften","user_id":"48187","article_type":"original","abstract":[{"lang":"ger","text":"Das Bundesverfassungsgericht hat die aktuelle Erbschaft- und Schenkungsteuer für\r\nverfassungswidrig erklärt. Verantwortlich hierfür sind insbesondere die unterschiedlichen Bewertungen\r\nder einzelnen Vermögenspositionen. In diesem Beitrag wird die steuerliche Unter- oder\r\nÜberbewertung von Anteilen an Kapitalgesellschaften untersucht. Durch Sensitivitätsanalysen wird\r\nillustriert, in welchem Maß ökonomische Rahmenbedingungen die Wertlücke zwischen Steuer- und\r\nMarktwert verändern. Die Ergebnisse zeigen, dass die geltenden steuerlichen Bewertungsvorschriften\r\nin verschiedenen realistischen Szenarien selbst bei ähnlichen Unternehmenstypen zu einer Ungleichbehandlung führen."}],"jel":["H2","M41"],"status":"public","date_created":"2018-07-25T09:02:31Z","author":[{"full_name":"Müller, Jens","first_name":"Jens","id":"1245","last_name":"Müller"}],"keyword":["Anteile Kapitalgesellschaften","Rahmenbedingung","Wertlücke","steuerliche Ungleichbehandlung"],"publication":"Finanz Betrieb","department":[{"_id":"186"},{"_id":"189"}]}]