Intertemporal income shifting around a large tax cut : the case of depreciations
Laura Dobbins, Sebastian Eichfelder, Frank Hechtner, Jochen Hundsdoerfer
| Year of publication: |
November 2018
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|---|---|
| Authors: | Dobbins, Laura ; Eichfelder, Sebastian ; Hechtner, Frank ; Hundsdoerfer, Jochen |
| Published in: |
Schmalenbach business review : sbr. - Cham : Springer, ISSN 1439-2917, ZDB-ID 2000981-1. - Vol. 70.2018, 4, p. 313-340
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| Subject: | Tax planning | Intertemporal income shifting | Tax avoidance | opportunity | Depreciations | Write-offs | Steuervermeidung | Abschreibung | Depreciation | Steuerplanung | Steuerpolitik | Tax policy | Gewinnverlagerung | Income shifting | Steuersenkung | Tax cut |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s41464-018-0056-0 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011945446