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Auswirkungen einer Vermgensteuer auf Familienunternehmen

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Springer Nature
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GTIN
9783658292645
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Product Description

Die Vermgensteuer als potenzielle zweite wichtige Substanzsteuer neben der Erbschaftsteuer steht im Verdacht, insbesondere Familienunternehmen zu treffen. Julian Versen untersucht mithilfe einer agentenbasierten Simulation, inwieweit groe Familienunternehmen von unterschiedlichen Ausgestaltungen einer Vermgensteuer betroffen sein knnen und welche Wechselwirkungen sich durch die herausgearbeiteten Belastungsunterschiede mglicherweise ergeben. Anhand der gewonnenen Erkenntnisse zeigt der Autor Chancen fr die betriebswirtschaftliche Steuerlehre auf.

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