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Influencing factors of profit and profitability of agricultural large firms in the Omsk region, Russia

Schulze, Eberhard; Tillack, Peter; Patlassov, Oleg - 2002

enterprises. Therefore, in this article only the gross profit, or the profitability of the gross profit are discussed. For the … year 2000, the average profitability of the gross profit of the examined enterprises amounted to 2,0 %. The profitability … on the basis of the profit before taxes was 6,4 %, the profitability of the profit on ordinary activity -9,8 %, and the …

Persistent link: https://www.econbiz.de/10010299410

Einflussfaktoren auf Gewinn und Rentabilität landwirtschaftlicher Großbetriebe im Gebiet Omsk, Russland

Schulze, Eberhard; Tillack, Peter; Patlassov, Oleg - 2002

enterprises. Therefore, in this article only the gross profit, or the profitability of the gross profit are discussed. For the … year 2000, the average profitability of the gross profit of the examined enterprises amounted to 2,0%. The profitability on … the basis of the profit before taxes was 6,4%, the profitability of the profit on ordinary activity -9,8%, and the …

Persistent link: https://www.econbiz.de/10010299412

Rechnet sich der Einsatz von Kleegrassilage in der ökologischen Schweinemast?

Klinkmann, Dirk; Kuhnert, Heike; Bussemas, Ralf - 2022

, Rationen und Futtermengen wurden ausgewertet und mit KTBL-Daten ergänzt. Anschließend wurden die Daten in einer Kostenrechnung … KTBL-Variante. Die beiden Versuchsgruppen unterscheiden sich in ihren Leistungen und Kosten nur sehr geringfügig; beide … Arbeitserledigungs-aufwand der Futtervorlage von Hand verursacht in der Gruppe mit Fütterung von Kleegrassilage höhere Kosten als in der …

Persistent link: https://www.econbiz.de/10013413626

Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften

Schönemann, Kristin - 2009

Der vorliegende Beitrag untersucht die steuerinduzierten Wirkungen der Außenfinanzierung auf den Unternehmenswert von Immobilien-Kapitalgesellschaften. Im diesem Bereich existieren neben der gewerblichen Immobilien-AG steuerbegünstigte Rechtsformen, wie die vermögensverwaltende Immobilien-AG...

Persistent link: https://www.econbiz.de/10010300876

The Equity Trap, the Cost of Capital and the Firm´s Growth Path

Lindhe, Tobias; Södersten, Jan - 2006

This paper reconsiders Sinn's (1991) nucleus theory of the corporation by comparing two different regimes for the equity trap. In the first of these, all cash paid to the shareholders is taxed as dividends, in the second, shareholders are allowed a tax-free return of capital contributed through...

Persistent link: https://www.econbiz.de/10010321558

Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2003

This paper analyzes the economic effects of different income splitting rules for closely held corporations and sole proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer roughly the same cost of capital as for widely...

Persistent link: https://www.econbiz.de/10010321596

Economic Effects of Taxing Closed Corporations under a Dual Income Tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001

Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For...

Persistent link: https://www.econbiz.de/10010321734

Methods of Mitigating Double Taxation

Lindhe, Tobias - 2002

This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in...

Persistent link: https://www.econbiz.de/10010321794

Cost of capital adjusted for governance risk through a multiplicative model of expected returns

Apreda, Rodolfo - 2008

multiplicative model not only takes account of that linear approximation but also the joint outcome of expected costs of debt and …

Persistent link: https://www.econbiz.de/10010323239

Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases

Huizinga, Harry; Voget, Johannes; Wagner, Wolf - 2012

In a cross-border takeover, the tax base associated with future capital gains is transferred from target shareholders to acquirer shareholders. Crosscountry differences in capital gains tax rates enable us to estimate the discount in target valuation on account of future capital gains. A one...

Persistent link: https://www.econbiz.de/10010326290

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