4/2003Die Gewerbesteuer als ungerechtfertigte 'Großbetriebssteuer'? - Eine empirische AnalyseRalf MaiterthThe article aims to analyse the prevalent claim that the German trade tax imposes unjustified burdens on companies with high profits and privileges non-incorporated firms. Based on trade tax and income tax data provided by the German Federal Statistical Office, the articles provides evidence that neither profitable companies are discriminated nor are non-incorporated firms advantaged. The uneven distribution of the trade tax burden on companies liable to the tax results from a very uneven distribution of company profits. Despite of the tax exempt amount for non-incorporated firms and a stepped tax scale, those firms are rather aggrieved than privileged since, in contrast to incorporated enterprises, they cannot deduct employer's salary or other hires paid by the firm to the owners from taxable income. Back to Table of Contents |
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