Der Beitrag untersucht die Vorteilhaftigkeit der Investition in private Photovoltaik-Aufdachanlagen (PV-Anlagen). Die … hohen Vergütungssätze für den Eigenverbrauch suggerierendie Vorteilhaftigkeit der Investition. Dies wird durch steuerliche … Investition in private PV-Anlagen unter bestimmten Voraussetzungen lohntbzw. die Vorteilhaftigkeit im Wesentlichen von der …

would guarantee neutrality regarding investment decisions and at the same time increase cost-efficiency. The proposal is … investment.To increase acceptance of the ASE tax, current taxpayers’ documentation requirements will be reduced rather than …

Investitionsentscheidung wirkt, wenn die Finanzierungsentscheidung simultan zu treffen ist. …

Analysis of investment decisions under uncertainty does not provide a general analytical description ofinvestor … investment. We analytically identify general paradoxical settings andfurthermore, a whole set of neutral tax rates (tax regimes …

incorrectly.I analyze the effects of stochastic taxation on investment behaviour in a real options model.The potential investor … and tax rate uncertainty, the investment’s taxpayment is modelled as a stochastic process that may be correlated with the … popular view that tax uncertainty depresses real investment can be rejected.For low tax uncertainty, high cash flow …

investment and encourages outbound investment. Consequently, introducing anAMT discriminates against many firms and investment …