Tax incentives for small and medium-sized enterprises - a misguided policy approach?:
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| Main Author: | |
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| Format: | Thesis Book |
| Language: | English |
| Published: |
Mannheim
2017
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XI, 336 Seiten Illustrationen |
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| adam_text | Titel: Tax incentives for small and medium-sized enterprises - a misguided policy approach?
Autor: Bergner, Sören
Jahr: 2017
Table of Contents
Table of Contents...................................I
List of Figures...................................................................................IV
List of Tables.......................................................................................V
List of Abbreviations..........................................................................VIII
1. Introduction...........................................................................1
1.1 Subject and Purpose of the Thesis
1.2 Outline of the Thesis...........................................................................................2
1.3 Co-Authors and Publication Status of Projects...................................................4
2. Design of Tax Incentives for Small and Medium-Sized Enterprises...............................6
2.1 Definition of Small and Medium-Sized Enterprises...........................................6
2.2 Typology of SME Tax Incentives.....................................................................11
2.3 Requirements for Adequate Tax Incentives......................................................13
3. SME Tax Incentives in the European Union...................................................................17
3.1 Overview of Available Regimes.......................................................................17
3.1.1 Input-Based Tax Incentives on the Firm Level............................................17
3.1.1.1 Accelerated Depreciation........................................................................17
3.1.1.2 Investment Allowances...........................................................................21
3.1.1.3 Tax Credits.....................................................................................26
3.1.2 Output-Based Tax Incentives on the Firm Level.........................................31
3.1.2.1 Special Tax Rates....................................................................................31
3.1.2.2 Exemptions..................................................................................43
3.1.3 Tax Incentives for Shareholders of SMEs.............................................45
3.1.4 Administrative Reliefs.................................................................................54
3.2 Impact of SME Tax Incentives on Effective Tax Levels in the EU.................59
3.2.1 Introduction.................................................................................59
3.2.2 European Tax Analyzer...............................................................................60
3.2.3 Implementation of SME Tax Incentives...............................................63
3.2.4 Effective Tax Burdens by Size Class...........................................................67
3.2.5 Comparison of Incentive Types...................................................................71
3.2.6 Sensitivity Checks........................................................................................74
3-3 Interim Conclusion..................................................................................79
4. Policy Rationale for SME Tax Incentives........................................................................84
4.1 Non-Tax Arguments.........................................................................................85
4.1.1 Size of the SME Sector................................................................................85
4.1.2 Job Creation....................................................................................86
4.1.3 Innovativeness...........................................................................97
4.1.4 Financing Constraints................................................................................103
4.1.5 Socioeconomic Role of the SME Sector....................................................109
4.2 Structural Disadvantages of SMEs Emanating from the Tax System............111
4.2.1 Incomplete Loss Offset..............................................................................111
4.2.2 Debt Bias...................................................................................115
4.2.3 Double Taxation of Corporate Profits..............................................118
4.2.4 Tax Planning Opportunities for Multinational Enterprises........................124
4.2.5 Compliance Costs......................................................................................126
4.3 Interim Conclusion....................................................................................129
5. Costs and Adverse Effects of SME Tax Incentives.......................................................132
5.1 Taxpayer Bunching Around Eligibility Thresholds for SME Tax Incentives 132
5.1.1 Introduction..............................................................................132
5.1.2 Cross-Country Comparison.......................................................................136
5.1.2.1 Data.....................................................................................136
5.1.2.2 Size Thresholds.....................................................................................136
5.1.2.3 Bunching Estimates...............................................................................138
5.1.3 Latvian Micro-Enterprise Scheme....................................................149
5.1.3.1 Institutional Background.......................................................................149
5.1.3.2 Time Trends..........................................................................................150
5.1.3.3 Tax Savings vs. Administrative Relief..................................................153
5.1.3.4 Real Responses, Intertemporal Substitution and Underreporting.........156
5.1.4 Conclusion................................................................................163
5.2 Distortion of Legal Form Choice....................................................................165
5.2.1 Introduction...............................................................................165
5.2.2 Theoretical Considerations........................................................................169
5.2.3 Institutional Background and Data............................................................171
5.2.3.1 Overview of Simplified Tax Accounting in Europe.............................171
5.2.3.2 Legal Form Data...................................................................................174
5.2.4 Empirical Analysis.....................................................................................176
5.2.4.1 Baseline Results....................................................................................176
5.2.4.2 Refined Measurement of the Treatment Effect and Cross-Sectional
Tests......................................................................................183
5.2.4.3 Robustness Checks................................................................................187
5.2.5 Conclusion.............................................................................189
5.3 Interim Conclusion..................................................................................191
6. Designing an Investment-Friendly Tax System for SMEs - The Case of Germany.. 194
6.1 Introduction...............................................................................194
6.2 German Tax Reforms in 2001 and 2008/09....................................................196
6.3 Measuring Effective Tax Rates with the Devereux/Griffith Model...............200
6.4 Costs of Capital and Effective Average Tax Rates for German Investments. 207
6.4.1 Cost of Capital and Effective Average Tax Rate for Domestic German
Investments................................................................................207
6.4.1.1 Corporate Level.....................................................................................207
6.4.1.2 Investor Level........................................................................................212
6.4.1.3 Interim Conclusion................................................................................218
6.4.2 International Comparison of Effective Tax Burdens on Domestic
Investments..................................................................................219
6.4.2.1 Corporate Level.....................................................................................219
6.4.2.2 Investor Level........................................................................................225
6.4.2.3 Interim Conclusion................................................................................230
6.4.3 Cost of Capital and Effective Average Tax Rate for Cross-Border
Investments.................................................................................231
6.4.3.1 Extension of the Model.........................................................................231
6.4.3.2 Outbound-Investments..........................................................................233
6.4.3.3 Inbound Investments.............................................................................236
6.4.3.4 Interim Conclusion................................................................................239
6.4.4 Taxation of Transparently Taxed Enterprises............................................239
6.5 Interim Conclusion..................................................................................243
7. Conclusion..................................................................................247
References...................................................................................252
Appendix...................................................................................280
Annex 1: Country Reports.....................................................................................280
Annex 2: Empirical Studies on the Relation of Firm Size and Job Creation.................310
Annex 3: Loss Compensation Rules for Business Income............................................318
Annex 4:Taxpayer Bunching around Eligiblity Thresholds for SME Tax
Incentives (Supplemental Table)....................................................325
Annex 5: Distortion of Legal Form Choice (Supplemental Tables).............................3257
Annex 6: Cost of Capital and EATRs for the EU Member States.................................332
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| spelling | Bergner, Sören 1987- Verfasser (DE-588)1079932712 aut Tax incentives for small and medium-sized enterprises - a misguided policy approach? vorgelegt von Sören Martin Bergner, M.Sc. Mannheim 2017 XI, 336 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Dissertation Universität Mannheim 2017 Klein- und Mittelbetrieb (DE-588)4031031-0 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Bunching (DE-588)4588347-6 gnd rswk-swf Steuervergünstigung (DE-588)4057476-3 gnd rswk-swf Rechtsform (DE-588)4133316-0 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Unternehmen (DE-588)4061963-1 s Steuer (DE-588)4057399-0 s Steuervergünstigung (DE-588)4057476-3 s Klein- und Mittelbetrieb (DE-588)4031031-0 s Buchführung (DE-588)4008619-7 s Rechtsform (DE-588)4133316-0 s Bunching (DE-588)4588347-6 s DE-604 Erscheint auch als Online-Ausgabe Bergner, Sören, 1987 - Tax incentives for small and medium-sized enterprises - a misguided policy approach? Mannheim, 2017 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029928505&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bergner, Sören 1987- Tax incentives for small and medium-sized enterprises - a misguided policy approach? Klein- und Mittelbetrieb (DE-588)4031031-0 gnd Unternehmen (DE-588)4061963-1 gnd Bunching (DE-588)4588347-6 gnd Steuervergünstigung (DE-588)4057476-3 gnd Rechtsform (DE-588)4133316-0 gnd Steuer (DE-588)4057399-0 gnd Buchführung (DE-588)4008619-7 gnd |
| subject_GND | (DE-588)4031031-0 (DE-588)4061963-1 (DE-588)4588347-6 (DE-588)4057476-3 (DE-588)4133316-0 (DE-588)4057399-0 (DE-588)4008619-7 (DE-588)4113937-9 |
| title | Tax incentives for small and medium-sized enterprises - a misguided policy approach? |
| title_auth | Tax incentives for small and medium-sized enterprises - a misguided policy approach? |
| title_exact_search | Tax incentives for small and medium-sized enterprises - a misguided policy approach? |
| title_full | Tax incentives for small and medium-sized enterprises - a misguided policy approach? vorgelegt von Sören Martin Bergner, M.Sc. |
| title_fullStr | Tax incentives for small and medium-sized enterprises - a misguided policy approach? vorgelegt von Sören Martin Bergner, M.Sc. |
| title_full_unstemmed | Tax incentives for small and medium-sized enterprises - a misguided policy approach? vorgelegt von Sören Martin Bergner, M.Sc. |
| title_short | Tax incentives for small and medium-sized enterprises - a misguided policy approach? |
| title_sort | tax incentives for small and medium sized enterprises a misguided policy approach |
| topic | Klein- und Mittelbetrieb (DE-588)4031031-0 gnd Unternehmen (DE-588)4061963-1 gnd Bunching (DE-588)4588347-6 gnd Steuervergünstigung (DE-588)4057476-3 gnd Rechtsform (DE-588)4133316-0 gnd Steuer (DE-588)4057399-0 gnd Buchführung (DE-588)4008619-7 gnd |
| topic_facet | Klein- und Mittelbetrieb Unternehmen Bunching Steuervergünstigung Rechtsform Steuer Buchführung Hochschulschrift |
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