that anticipate the actual tax base incorrectly. I analyze the effects of stochastic taxation on investment behavior in a …

In 2005, Austria modified its group taxation regime and now provides an option for crossborder loss-offset. We analyse … the combined impact of Austria's new group taxation and lossoffset limitations on cross-border investment decisions of … induced by the new group taxation is ambiguous. Whereas marginal investment projects with decreasing cash flows tend to …

increase in the debt ratio of 2.49 percentage points. Taking into account investor-level taxation and firm heterogeneity, an …

that anticipate the actual tax base incorrectly. I analyze the effects of stochastic taxation on investment behavior in a …

methodology, i.e. the omission of corporate taxes and inter-temporal aspects of taxation. Restating basic rules for the …

This paper analyzes the effects of symmetric and asymmetric taxation on performance-based versus fixed remuneration … irrelevant for the optimal remuneration contract. Under asymmetric corporate taxation, the principal tends to offer contracts … less frequently. Fixed remuneration contracts are penalized more heavily by asymmetric taxation than performance …

We examine the combined effects of asymmetric taxation and limited liability on optimal risk taking of investors. Given … choice of the legal form. In our model, full liability requires symmetric taxation and limited liability requires asymmetric … taxation of profits and losses. …