{"id":112120,"date":"2024-01-22T17:29:32","date_gmt":"2024-01-22T16:29:32","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/112120\/"},"modified":"2024-11-07T04:01:42","modified_gmt":"2024-11-07T03:01:42","slug":"ziele-und-optionen-der-steuerreform-reformoptionen-fuer-die-unternehmensbesteuerung","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/112120\/","title":{"rendered":"Targets and Options of Tax Reform: Reform Options for Corporate Taxes"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-112120","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Corporate taxation underwent changes already within the scope of the tax reform of 2005, in order to improve the country's location quality. The study investigates options for a future tax reform, concentrating essentially on partnerships and startups. A future reform should strengthen the equity capital base by being neutral on financing schemes, eliminate the bias on the legal form, create favourable conditions for promising startups and develop measures to simplify the tax system.","onlinedate":"2008-10-13 02:00:00","lang":"German","publication_series":"","publication_date":"20081201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"32","keywords":"[\"Steuerreform Unternehmensbesteuerung\"]","jelcodes":"[]","related_publications":"[]","pdf":331661,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500],"collaboration":"","persons":[4165,3468],"persons_data":"[{\"personId\":4165,\"personName\":\"Georg Gottholmseder\",\"organisationNames\":[]},{\"personId\":3468,\"personName\":\"Heinz Handler\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_bookanthology rendering_apa rendering_bookanthology_apa\\\"><span>Gottholmseder, G.<\\\/span><span>, &amp; Handler, H.<\\\/span> (2008). <span><em>Ziele und Optionen der Steuerreform: Reformoptionen f\u00fcr die Unternehmensbesteuerung<\\\/em><\\\/span>. WIFO. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/33943\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/33943<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_bookanthology rendering_vancouver rendering_bookanthology_vancouver\\\"><span>Gottholmseder G<\\\/span><span>, Handler H<\\\/span>. <span class=\\\"title\\\"><span>Ziele und Optionen der Steuerreform: Reformoptionen f\u00fcr die Unternehmensbesteuerung<\\\/span><\\\/span>. WIFO; 2008.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_bookanthology rendering_bibtex rendering_bookanthology_bibtex\\\"><div>@book{52cf37c1f0394fedb75d9207a9ef34f3,<\\\/div><div>  title    = \\\"Ziele und Optionen der Steuerreform: Reformoptionen f{\\\\\\\"u}r die Unternehmensbesteuerung\\\",<\\\/div><div>  abstract = \\\"Die Unternehmensbesteuerung wurde bereits im Rahmen der Steuerreform 2005 durch einige Ma{\\\\ss}nahmen angepasst, um die Standortqualit{\\\\\\\"a}t zu verbessern. Die vorliegende Arbeit entwickelt m{\\\\\\\"o}gliche Ma{\\\\ss}nahmen f{\\\\\\\"u}r eine kommende Steuerreform, die sich im Wesentlichen auf den Bereich der Personenunternehmen und Neugr{\\\\\\\"u}ndungen konzentrieren. Ziele einer k{\\\\\\\"u}nftigen Reform sollten die St{\\\\\\\"a}rkung der Eigenkapitalbasis durch Herstellung von Finanzierungsneutralit{\\\\\\\"a}t, die Verbesserung der Rechtsformneutralit{\\\\\\\"a}t, die Schaffung von g{\\\\\\\"u}nstigen Rahmenbedingungen f{\\\\\\\"u}r erfolgversprechende Neugr{\\\\\\\"u}ndungen sowie Ma{\\\\ss}nahmen zur Vereinfachung des Steuer- und Abgabensystems sein.\\\",<\\\/div><div>  keywords = \\\"Steuerreform Unternehmensbesteuerung, Steuerreform Unternehmensbesteuerung\\\",<\\\/div><div>  author   = \\\"Georg Gottholmseder and Heinz Handler\\\",<\\\/div><div>  note     = \\\"Steuerreform: Unternehmensbesteuerung\\\",<\\\/div><div>  year     = \\\"2008\\\",<\\\/div><div>  month    = dec,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_bookanthology rendering_ris rendering_bookanthology_ris\\\"><p>TY  - BOOK<\\\/p><p>T1  - Ziele und Optionen der Steuerreform: Reformoptionen f\u00fcr die Unternehmensbesteuerung<\\\/p><p>AU  - Gottholmseder, Georg<\\\/p><p>AU  - Handler, Heinz<\\\/p><p>N1  - Steuerreform: Unternehmensbesteuerung<\\\/p><p>PY  - 2008\\\/12<\\\/p><p>Y1  - 2008\\\/12<\\\/p><p>N2  - Die Unternehmensbesteuerung wurde bereits im Rahmen der Steuerreform 2005 durch einige Ma\u00dfnahmen angepasst, um die Standortqualit\u00e4t zu verbessern. Die vorliegende Arbeit entwickelt m\u00f6gliche Ma\u00dfnahmen f\u00fcr eine kommende Steuerreform, die sich im Wesentlichen auf den Bereich der Personenunternehmen und Neugr\u00fcndungen konzentrieren. Ziele einer k\u00fcnftigen Reform sollten die St\u00e4rkung der Eigenkapitalbasis durch Herstellung von Finanzierungsneutralit\u00e4t, die Verbesserung der Rechtsformneutralit\u00e4t, die Schaffung von g\u00fcnstigen Rahmenbedingungen f\u00fcr erfolgversprechende Neugr\u00fcndungen sowie Ma\u00dfnahmen zur Vereinfachung des Steuer- und Abgabensystems sein.<\\\/p><p>AB  - Die Unternehmensbesteuerung wurde bereits im Rahmen der Steuerreform 2005 durch einige Ma\u00dfnahmen angepasst, um die Standortqualit\u00e4t zu verbessern. Die vorliegende Arbeit entwickelt m\u00f6gliche Ma\u00dfnahmen f\u00fcr eine kommende Steuerreform, die sich im Wesentlichen auf den Bereich der Personenunternehmen und Neugr\u00fcndungen konzentrieren. Ziele einer k\u00fcnftigen Reform sollten die St\u00e4rkung der Eigenkapitalbasis durch Herstellung von Finanzierungsneutralit\u00e4t, die Verbesserung der Rechtsformneutralit\u00e4t, die Schaffung von g\u00fcnstigen Rahmenbedingungen f\u00fcr erfolgversprechende Neugr\u00fcndungen sowie Ma\u00dfnahmen zur Vereinfachung des Steuer- und Abgabensystems sein.<\\\/p><p>KW  - Steuerreform Unternehmensbesteuerung<\\\/p><p>KW  - Steuerreform Unternehmensbesteuerung<\\\/p><p>M3  - Studie<\\\/p><p>BT  - Ziele und Optionen der Steuerreform: Reformoptionen f\u00fcr die Unternehmensbesteuerung<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Targets and Options of Tax Reform: Reform Options for Corporate Taxes - 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