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Besteuerung der Unternehmen pp 879–891Cite as

Empirische Belege für Steuerwirkungen

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Zusammenfassung

Die Theorie der Steuerwirkung erklärt den Einfluss von Steuern auf ökonomische Entscheidungen. Diese Erklärungen sind zwar strikt an die Annahmen der Modelle gebunden, sie zeigen jedoch, dass Steuern Entscheidungen über Investitionen, Akquisitionen, Finanzierungen, Rechtsformen und Standorte beeinflussen können. Es ist Aufgabe der empirischen Forschung auf dem Gebiet der Steuern, die aus den Modellen resultierenden Hypothesen zu testen. So können Anhaltspunkte dafür gewonnen werden, ob die Regeln des Steuerrechts tatsächlich Änderungen von Entscheidungen hervorrufen.

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Notes

  1. 1.

    Vgl. Hines 1997, S. 305–322 zu einem Überblick.

  2. 2.

    Vgl. Hartman 1984, S. 475–487.

  3. 3.

    Vgl. Boskin et al. 1987, S. 201–219.

  4. 4.

    Vgl. Young 1988, S. 109–121.

  5. 5.

    Vgl. Slemrod 1990, S. 79–117.

  6. 6.

    Vgl. Swenson 1994, S. 243–266.

  7. 7.

    Vgl. Gorter et al. 2000, S. 172.

  8. 8.

    Vgl. Büttner 2002, S. 02–17.

  9. 9.

    Vgl. Bartik 1985, S. 15–22.

  10. 10.

    Vgl. Coughlin et al. 1991, S. 675–683.

  11. 11.

    Vgl. Devereux et al. 1998, S. 335–367.

  12. 12.

    Vgl. Büttner et al. 2007, S. 151–164.

  13. 13.

    Vgl. Hebous et al. 2011, S. 817–838.

  14. 14.

    Vgl. Grubert et al. 1991, S. 285–293.

  15. 15.

    Vgl. Hines et al. 1996, S. 1076–1094.

  16. 16.

    Vgl. Altshuler et al. 2001, S. 787–809.

  17. 17.

    Vgl. Desai et al. 2003, S. 61–98.

  18. 18.

    Erickson M et al. 2000, S. 59–97.

  19. 19.

    Henning et al. 2000, S. 18–37.

  20. 20.

    Ayers et al. 2003, S. 2783–2801.

  21. 21.

    Erickson et al. 2007, S. 359–387.

  22. 22.

    Erickson 1998, S. 279–298.

  23. 23.

    Maydew et al. 1999, S. 117–150.

  24. 24.

    Ayers et al. 2004, S. 859–887.

  25. 25.

    Desai et al. 2002.

  26. 26.

    Huizinga et al. 2009, S. 1217–1249.

  27. 27.

    Ayers et al. 2007, S. 315–344.

  28. 28.

    Vgl. MacKie-Mason 1990, S. 1471–1493.

  29. 29.

    Vgl. Desai et al. 2004, S. 2451–2487.

  30. 30.

    Vgl. Mintz et al. 2010, S. 122–140.

  31. 31.

    Vgl. Ramb et al. 2005, S. 670–692.

  32. 32.

    Vgl. Büttner et al. 2008.

  33. 33.

    Overesch et al. 2010, S. 263–294.

  34. 34.

    Vgl. Grubert et al. 1998, S. 269–290.

  35. 35.

    Vgl. Altshuler et al. 2002, S. 73–107.

  36. 36.

    Vgl. Grubert et al. 1991, S. 285–293.

  37. 37.

    Vgl. Harris 1993, S. 111–140.

  38. 38.

    Vgl. Hines et al. 1994, S. 149–182.

  39. 39.

    Vgl. Grubert et al. 1998, S. 365–373.

  40. 40.

    Vgl. Swenson 2001, S. 7–25.

  41. 41.

    Vgl. Clausing 2003, S. 2207–2223.

  42. 42.

    Vgl. Grubert 2003, S. 221–242.

  43. 43.

    Vgl. Mintz et al. 2004, S. 1149–1168.

  44. 44.

    Vgl. Weichenrieder 2009, S. 281–297.

  45. 45.

    Vgl. Overesch 2009, S. 5–23.

  46. 46.

    Vgl. Overesch et al. 2010, S. 23–47.

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  1. Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre, Universität Mannheim, Schloss, 68131, Mannheim, Deutschland

    Prof. Dr. Ulrich Schreiber

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Schreiber, U. (2012). Empirische Belege für Steuerwirkungen . In: Besteuerung der Unternehmen. Springer-Lehrbuch. Gabler Verlag, Wiesbaden. https://doi.org/10.1007/978-3-8349-3984-5_32

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