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~person:"Hubbard, R. Glenn"
~person:"Niemann, Rainer"
~subject:"Steuerwirkung"
~subject:"studies"
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Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung
Niemann, Rainer
(
contributor
)
-
2007
In diesem Beitrag werden die Effekte symmetrischer und differenzierender Besteuerung auf die Portfoliowahl und den Arbeitsanreiz untersucht. Hierbei wird zunächst ein Portfoliomodell mit zwei riskanten Projekten im Ein-Personen-Kontext, d.h. ohne Arbeitsanreizproblem betrachtet. Symmetrische...
Persistent link: https://www.econbiz.de/10003567128
Saved in:
2
Asymmetric taxation and cross-border investment decisions
Niemann, Rainer
-
2004
This paper analyzes the impact of particular loss offset limitations on intrastate and crossborder investment decisions. Investment can be realized in the investor's domestic business, in a foreign branch or in a foreign subsidiary. The relative impact on the optimal real investment alternative...
Persistent link: https://www.econbiz.de/10011449568
Saved in:
3
Costs, benefits, and tax-induced distortions of stock option plans
Niemann, Rainer
;
Simons, Dirk
-
2002
In recent years stock option plans (SOPs) have become an important component of managerial remuneration in most industrialized countries. Commonly accepted, corporate as well as individual taxes have a major impact on the costs of a SOP. In contrast, the tax influence on the benefits of a SOP...
Persistent link: https://www.econbiz.de/10011514043
Saved in:
4
Costs, benefits, and tax-induced distortions of stock option plans
Niemann, Rainer
;
Simons, Dirk
-
2002
In recent years stock option plans (SOPs) have become an important component of managerial remuneration in most industrialized countries. Commonly accepted, corporate as well as individual taxes have a major impact on the costs of a SOP. In contrast, the tax influence on the benefits of a SOP...
Persistent link: https://www.econbiz.de/10001718476
Saved in:
5
Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions
Martini, Jan Thomas
(
contributor
); …
-
2007
Persistent link: https://www.econbiz.de/10003498734
Saved in:
6
Asymmetric taxation and cross-border investment decisions
Niemann, Rainer
-
2004
This paper analyzes the impact of particular loss offset limitations on intrastate and cross-border investment decisions. Investment can be realized in the investor's domestic business, in a foreign branch or in a foreign subsidiary. The relative impact on the optimal real investment alternative...
Persistent link: https://www.econbiz.de/10002127121
Saved in:
7
The effects of taxation on multinational corporations
Feldstein, Martin S.
(
contributor
); …
-
1995
Persistent link: https://www.econbiz.de/10000539475
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8
Taxing multinational corporations
Feldstein, Martin S.
(
ed.
);
Hines, James R.
(
contributor
); …
-
1995
Persistent link: https://www.econbiz.de/10013480886
Saved in:
9
The Magic Mountain
hassett, kevin allen
;
Hubbard, R. Glenn
-
American Enterprise Institute
In the midst of general euphoria over a new and seemingly increasing federal budget surplus,this bookoffers a guide to this new situation.
Persistent link: https://www.econbiz.de/10010949232
Saved in:
10
The Magic Mountain
hassett, kevin allen
;
Hubbard, R. Glenn
-
American Enterprise Institute
In the midst of general euphoria over a new and seemingly increasing federal budget surplus,this bookoffers a guide to this new situation.
Persistent link: https://www.econbiz.de/10010842075
Saved in:
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