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Optimale Komplexität von Entscheidungsmodellen unter Berücksichtigung der Besteuerung: Eine Analyse im Fall der Betriebsveräußerung
Beckmann, Ute; Schanz, Sebastian - 2009
law details the question arises to what extend consideration of taxation is optimal. In this paper we show that taking …
Persistent link: https://www.econbiz.de/10010300125
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Tax Perception: An empirical survey
Fochmann, Martin; Kiesewetter, Dirk; Blaufus, Kay; … - 2010
tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …
Persistent link: https://www.econbiz.de/10010300874
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Corporate taxation and investment: Explaining investment dynamics with firm-level panel data
Dwenger, Nadja - 2009
Using a firm-level panel data set I assess whether dynamic models of investment provide an empirically fruitful framework for analyzing tax effects on changes in capital stock. In particular I estimate a one-step error correction model (ECM) complementing the usual estimation of a distributed...
Persistent link: https://www.econbiz.de/10010300884
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Zur Vorteilhaftigkeit von Photovoltaikanlagen unter Berücksichtigung der Besteuerung
Nguyen, Thi Phuong Hoa; Schanz, Sebastian - 2010
consideration of taxation depends on various assumptions. Moreover we analyzed calculations of profitability of firms that sell PV …
Persistent link: https://www.econbiz.de/10010303891
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The influence of tax regimes on distribution police of corporations: Evidence from German tax reforms
Schanz, Deborah; Theßeling, Holger - 2011
-puzzle'. However, despite tremendous efforts in different fields of economics, the influence of taxation on the distribution policy of … 'traditional view' of dividend taxation, German decision-makers cut back their dividend payments in response to the reduced …
Persistent link: https://www.econbiz.de/10010304493
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Taxes and the valuation of dividends: a study of dividend announcements in Germany
Haesner, Christian; Schanz, Deborah - 2011
relative taxation of dividends and capital gains for most investor classes. In an event study framework, we separate the tax …
Persistent link: https://www.econbiz.de/10010304517
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Real tax effects and tax perception effects in decisions on asset allocation
Fochmann, Martin; Hemmerich, Kristina - 2014
We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception...
Persistent link: https://www.econbiz.de/10010335936
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The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study
Ackermann, Hagen; Fochmann, Martin - 2014
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental environment...
Persistent link: https://www.econbiz.de/10010343157
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Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe
Wagner, Franz W.; Weber, Stefan; Gegenwarth, Lisa - 2014
Die öffentliche Kritik, die 2010 der Senkung des Umsatzsteuer-Tarifs für Hotelübernachtungen von 19% auf 7% folgte, war insoweit überraschend, als der traditionellen Inzidenz-Hypothese zufolge Tarifsenkungen der Umsatzsteuer durch Preissenkungen Konsumenten zugutekommen. Sie wäre berechtigt...
Persistent link: https://www.econbiz.de/10010435984
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Banks and corporate income taxation: A review
Gawehn, Vanessa - 2019
In this paper, I review the empirical literature in the intersection of banks and corporate income taxation that … income taxation plays into the relation of banks and their four main stakeholders: bank regulators, customers, investors and …
Persistent link: https://www.econbiz.de/10012142942