Kainz, Robert; Schanz, Deborah; Schanz, Sebastian - 2008
government's goal of in-creasing the equity in German partnerships is not achieved. At the contrary, real invest-ment projects … real investment projects are realized, it is advantageous not to choose the tax privilege. In contrast to Germany, the … Austrian tax privilege turns out to favor real investment, because retained profits are taxed advanta-geously. Therefore …