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Tax neutrality and business taxation in Russia : a proposal for a consumption-based reform of the Russian income and profit tax

Kiesewetter, Dirk (contributor) - 2005

Persistent link: https://www.econbiz.de/10009232813

Welche Rückstellungsbildung für wertpapiergebundene Pensionszusagen ist im Halbeinkünfteverfahren begründet?

Kiesewetter, Dirk - In: Betriebs-Berater : BB 58 (2003) 23, pp. 1220-1223

Persistent link: https://www.econbiz.de/10001760049

Tax neutrality and business taxation in Russia : a proposal for a consumption-based reform of the Russian income and profit tax

Kiesewetter, Dirk - 2002

Persistent link: https://www.econbiz.de/10013268799

The perception of income taxation on risky investments : an experimental analysis of different methods of loss compensation

Fochmann, Martin; Kiesewetter, Dirk; Sadrieh, Abdolkarim - 2009

We analyze the effect of income taxation with limited loss deduction on investment decisions. An experiment with five treatments was conducted, one without taxation as a reference and four with taxation and limited loss compensation. The participants' task was to repeatedly choose one out of two...

Persistent link: https://www.econbiz.de/10003908340

The biased effect of aggregated and disaggregated income taxation on investment decisions

Fochmann, Martin; Kiesewetter, Dirk; Sadrieh, Abdolkarim - 2010

Persistent link: https://www.econbiz.de/10008903056

Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG

Rumpf, Dominik (contributor); Kiesewetter, Dirk (contributor) - 2008 - Rev.

Dieser Beitrag formuliert Kalküle für Investitionsentscheidungen von Personenunternehmen unter Berücksichtigung der neu geschaffenen Option zur Begünstigung nicht entnommener Gewinne (§ 34a EStG n.F.). Im Kalkül unter Sicherheit besteht die optimale Alternativanlage immer in der abgeltend...