Showing 1 - 10 of 106
Persistent link: https://www.econbiz.de/10003276593
Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR) and identify drivers of this tax rate...
Persistent link: https://www.econbiz.de/10013471331
This contribution addresses the substantial tax privilege for businesses introduced by the German InheritanceTax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potentialdamage of the inheritance tax on businesses, as those often lack liquidity to meet tax...
Persistent link: https://www.econbiz.de/10009005117
This contribution addresses the substantial tax subsidies for businesses introducedby the German Inheritance Tax Act 2009. Advocates in favour of the vast or evenentire tax exemption for businesses stress the potential damage of the inheritancetax on businesses, as those often lack liquid assets...
Persistent link: https://www.econbiz.de/10009129477
Persistent link: https://www.econbiz.de/10014523078
Persistent link: https://www.econbiz.de/10014523772
For the valuation of a company it is necessary to take the income tax of its owners into account. When looking at a squeeze-out with investors who have different wealth this implies that fair compensation payments will be different. This is in contradiction to the German Stock Companies Act. In...
Persistent link: https://www.econbiz.de/10010262962
Effective from 2008, Germany´s top marginal income tax rate rises from 42 to 45 der cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28,25 per cent for retained profits (§34a EStG-E). If they do so, profits are taxed again upon distribution. Using...
Persistent link: https://www.econbiz.de/10010262979
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....
Persistent link: https://www.econbiz.de/10010298447
Persistent link: https://www.econbiz.de/10010298451