Tax preparation firms advertise their services as a way to save taxes. To investigate this subject, we use a panel of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the relationship between expenses for tax preparation and tax...

We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future losses. Then, the various types of conceivable loss...

In einem vorerst letzten Schritt zur Verschärfung der Verlustnutzungsregeln wurde ab 2008 eine Neuregelung der Verlustnutzung bei Anteilskäufen durch § 8c KStG implementiert. Dieser neuen Vorschrift kommt insbesondere vor dem Hintergrund der gegenwärtigen Finanz- und Wirtschaftskrise und den...