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Die nachgelagerte Besteuerung und Lock-In Effekte

Die nachgelagerte Besteuerung und Lock-In Effekte


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About the Book

Die Entstehung von steuerlichen Lock-In Effekten wird in der Literatur schon seit Jahrzehnten kontrovers diskutiert. In dieser Studie wird der Fragestellung auf den Grund gegangen und hierzu eine gut nachvollziehbares mathematisches Modell erstellt und anschaulich visualisiert. Dabei soll der Schwerpunkt auf Privatpersonen gelegt werden, die eine kleinere Summe Geld anlegen - meist auch langfristig. Dabei ist in der Regel davon auszugehen, dass sich die Zinssätze ändern. Der Lock-In Effekt tritt dann auf, wenn Ressourcen in einer Anlage verbleiben, da dies aufgrund der sonst fälligen Versteuerung günstiger für den Anleger ist. Dabei erklärt sich der Lock-In Effekt beispielsweise durch das Realisierungsprinzip bzw. Zuflussprinzip, das besagt, das Steuern natürlicherweise genau dann fällig werden, wenn die Ressource umgesetzt - also realisiert wird. In diesem Buch soll gezeigt werden, wie sich die Veränderung bestimmter Variablen, wie die Höhe des Investments, der geltende Steuersatz, die Dauer des Investments und die Dividende auf den Lock-In Effekt auswirken. Dabei wird deutlich, dass die Variation einzelner Faktoren eine suboptimale Ressourcenallokation verhindern, den Lock-In Effekt jedoch nicht immer vermeiden kann. Das Ziel sollte immer sein, das Auftreten des Lock-In Effekts zu verhindern und das Pareto-Optimum zu erreichen. Nach der Lektüre dieses Buches sollte der Leser mit den Eigenschaften des Lock-In Effekts vertraut sein, seine Bedeutung im volkswirtschaftlichen Gesamtgeschehen einschätzen können und Rückschlüsse auch auf das eigene wirtschaftliche Handeln ziehen können.
About the Author: Jeremy Grawert, Jahrgang 1985, begann nach dem Abitur 2006 an der Freien Universität Berlin (Exzellenzinitiative: www.exzellenz-fu.de) Betriebswirtschaftslehre zu studieren und erlangte 2009 den Grad "Bachelor of Science". Während seines Studiums begann er Praxiserfahrung bei einer der weltweit größten Wirtschaftsprüfungsgesellschaften zu sammeln. Nach dem Praktikum im Geschäftsbereich "Tax", wurde er Werkstudent im Department of Professional Practice. Neben diesen Praxiserfahrungen engagierte er sich auch bei Wissenschaftlichen Projekten wie z.B.: "Wahrnehmung und Beurteilung von steuerpolitischen Gestaltungsmaßnahmen" am Lehrstuhl für Betriebswirtschaftslehre, insbesondere Betriebswirtschaftliche Steuerlehre.


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Product Details
  • ISBN-13: 9783836684866
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 172 gr
  • ISBN-10: 3836684861
  • Publisher Date: 07 Jan 2010
  • Height: 254 mm
  • No of Pages: 60
  • Series Title: German
  • Sub Title: Entscheidungsmodelle für Veräußerungsgewinne bei natürlichen Personen
  • Width: 178 mm


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