We evaluate the profitability of investments in residential property in Germany after unification with a focus on the comparison of East and West Germany. Calculations are carried out for (1) the after-tax return an investor might have expected at the beginning of the 1990s, and (2) the...

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...

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...