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Costs, Benefits, and Tax-induced Distortions of Stock Option Plans

Niemann, Rainer; Simons, Dirk - 2002

- 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/10010315779

Costs, Benefits, and Tax-induced Distortions of Stock Option Plans

Niemann, Rainer; Simons, Dirk - CESifo - 2002

– 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/10005766318

Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans

Niemann, Rainer; Simons, Dirk - In: Schmalenbach Business Review (sbr) 55 (2003) 4, pp. 321-341

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

Asymmetric taxation and cross-border investment decisions

Niemann, Rainer - 2004

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

Costs, benefits, and tax-induced distortions of stock option plans

Niemann, Rainer; Simons, Dirk - 2002

Persistent link: https://www.econbiz.de/10001718476

Asymmetric taxation and cross-border investment decisions

Niemann, Rainer - 2004

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

The impact of tax uncertainty on irreversible investment

Niemann, Rainer - In: Review of managerial science 5 (2011) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10008909356

Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer

Niemann, Rainer (contributor); Kiesewetter, Dirk (contributor) - 2005

Persistent link: https://www.econbiz.de/10009232796

Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen

Niemann, Rainer; Kiesewetter, Dirk - 2002

Ziel dieses Beitrags ist die modelltheoretische Analyse der Vorteilhaftigkeit der Sparform KLV zunächst bei Sicherheit und deterministischem Anlagezeitraum und anschließend bei Eintreten eines zufälligen Liquiditätsbedarfs und damit stochastischem Anlagehorizont. Besondere Beachtung gilt...

Persistent link: https://www.econbiz.de/10009152764

Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions

Martini, Jan Thomas (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003498734