Bogner, Stefan; Frühwirth, Manfred; Schwaiger, Markus - In: Schmalenbach Business Review (sbr) 56 (2004) 3, pp. 223-257
As early as the 1980s, several European countries implemented tax systems with imputed equity interest provisions. Since its tax reform in 2000, Austria has also allowed the deduction of (fictitious) imputed equity interest from the tax base. This paper integrates the resulting equity-related...
