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benefit aspects simultaneously by integrating taxation into a principalagent model in which the agent is compensated in … into account different levels of taxation, we can identify several tax-induced incentive distortions. …
Persistent link: https://www.econbiz.de/10005549511
- aspects simultaneously by integrating taxation into a principalagent model, where the agent is compensated in options … levels of taxation several tax-induced incentive distortions can be identified. …
Persistent link: https://www.econbiz.de/10001718476
This paper analyzes the impact of particular loss offset limitations on intrastate and cross-border investment decisions. Investment can be realized in the investor's domestic business, in a foreign branch or in a foreign subsidiary. The relative impact on the optimal real investment alternative...
Persistent link: https://www.econbiz.de/10002127121
This paper analyzes the impact of particular loss offset limitations on intrastate and crossborder investment decisions. Investment can be realized in the investor's domestic business, in a foreign branch or in a foreign subsidiary. The relative impact on the optimal real investment alternative...
Persistent link: https://www.econbiz.de/10011449568
aspects simultaneously by integrating taxation into a principalagent model, where the agent is compensated in options … levels of taxation several tax-induced incentive distortions can be identified. …
Persistent link: https://www.econbiz.de/10011514043
that anticipate the actual tax base incorrectly. I analyze the effects of stochastic taxation on investment behavior in a …
Persistent link: https://www.econbiz.de/10013316889
This paper deals with the effects of tax rate uncertainty on risk-neutral and risk-averse investment behavior. We analyze effects of stochastic tax rates on both real and financial investment. It emerges that under risk neutrality as well as under risk aversion, increased tax rate uncertainty...
Persistent link: https://www.econbiz.de/10010315118
permits an explicit investment threshold without taxation. After taxes, both approaches fail to reach general solutions …
Persistent link: https://www.econbiz.de/10010315320
This paper analyzes the impact of taxation on risk-taking under irreversibility. We integrate a simple tax system into …
Persistent link: https://www.econbiz.de/10010300121
The growing dissatisfaction with perceived distributional inequality and budgetary constraints gave rise to a discussion on the (re-)introduction of wealth taxes. Wealth taxes are typically levied on private wealth, in some countries also on corporate wealth. To avoid misleading statements...
Persistent link: https://www.econbiz.de/10011345575