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Deutschland und die USA im Steuerwettbewerb

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Springer Nature
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9783658359416
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Mit dem Inkrafttreten des Tax Cuts and Jobs Act zum 01.01.2018 haben die USA die grte Reform ihres Steuerrechts seit der Regierung Ronald Reagans unternommen. Die grte Bedeutung wird dabei der deutlichen Herabsetzung des US-Krperschaftssteuersatzes beigemessen. In der Folge kam es in Deutschland ebenso zu einer Diskussion darum, ob eine Senkung des deutschen Krperschaftssteuersatzes durch den internationalen Steuerwettbewerb notwendig ist. Das vorliegende Buch setzt sich mit dieser Forderung auseinander und untersucht die Steuerbelastung deutscher und US-amerikanischer Kapitalgesellschaften mit natrlichen Personen als Gesellschafter vor und nach der US-Steuerreform 2017 in einem dynamischen Modell.

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