GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?

Jahr: 2023

Typ: Professional Journal

Fachzeitschrift: Schmalenbach Impulse

Abstract

Das Wachstumschancengesetz der Bundesregierung hat das Ziel, die Investitionstätigkeit deutscher Unternehmen zu erhöhen. Die jüngsten Befragungen des GBP zeigen jedoch, dass Unternehmen die investitionsfördernde Wirkung der Maßnahmen des Gesetzes eher kritisch sehen. Rund 20 % der befragten Unternehmen geben an, dass die Maßnahmen im eigenen Betrieb zu vorgezogenen oder mehr Investitionen führen. Die überwiegende Mehrheit erwartet allerdings keinen positiven Effekt für die eigene Investitionstätigkeit oder kennt die Maßnahmen zum Zeitpunkt der Befragung nicht. So ist z. B. die geplante Verlängerung der degressiven Abschreibung nahezu einem Viertel der Unternehmen unbekannt. Darüber hinaus zeigt sich: Knapp 72 % der Unternehmen sind mit der deutschen Wirtschaftspolitik unzufrieden. Auch der steuerliche Verwaltungsaufwand wird als hoch eingestuft.

Veröffentlichungsinformationen

TRR 266 researchers

Ralf Maiterth Humboldt University of Berlin

Ralf Maiterth is Professor for Business Taxation at Humboldt University of Berlin. He is also Dean of Studies and Vice Dean for International Affairs as well as Deputy Member of the Audit Committee of the Faculty of Economic Sciences of the Humboldt University of Berlin. He is member of the academic committee of the Leibniz ScienceCampus “Mannheim Taxation” (MaTax) which is a joint initiative of the University of Mannheim and the Zentrum für Europäische Wirtschaftsforschung (ZEW). In addition, he is Professor at the German Institute for Economic Research and chairman of arqus, working group quantitative business taxation. He is co-editor of the German “Steuer und Wirtschaft” and member of the German Academic Association for Business Research (VHB), European Accounting Association and of the German Economic Association of Business Administration (GEABA).

Caren Sureth-Sloane Paderborn University

Prof. Caren Sureth-Sloane is Professor of Business Administration, especially Business Taxation at Paderborn University and is the spokesperson of the DFG-funded Collaborative Research Center TRR 266 Accounting for Transparency. She studies the effects of taxation on corporate decisions, especially on risky investments, as well as international business taxation and tax complexity. Since 2010, she has been Guest Professor at the Vienna University of Economics and Business and Principal Investigator of the FWF Doctoral Program in International Business Taxation (DIBT). She received offers from the University of Graz, the Humboldt University of Berlin, the Goethe University of Frankfurt, and the University of Cologne. She is a member of the working group “taxes” and “transfer prices” of the Schmalenbach-Gesellschaft, of which she has been vice president since 2019. In 2013 Caren Sureth-Sloane was appointed a full member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts. She is also a member of the DFG-Senate since 2021. Sureth-Sloane received an honorary doctorate from the Faculty of Business, Economics and Social Sciences at the University of Graz in 2021 and an honorary doctorate from the Faculty of Business Studies and Economics at the University of Bremen in 2022.

Daniel Dyck Paderborn University

Vanessa Heinemann-Heile Paderborn University

DOI

DOI Link

Cite this article as

Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023). GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?, Schmalenbach IMPULSE. https://doi.org/10.54585/BCGK4022.

Zugehörige Projekte

B01

Investment Effects of Multidimensional Taxation

+ 5

B08

Tax Burden Transparency

+ 4