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of inflation is integrated into the model. The central issue is that the historical cost accounting method generally … partly compensate such additional tax burdens caused by inflation. …
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case of prevailing inflation, there is a mismatch between the nominal interest rate that is a discounting factor for all …
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case of prevailing inflation, there is a mismatch between the nominal interest rate that is a discounting factor for all …
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In this paper we analyze the impact of various minimum taxation concepts on corporate investment decisions. These investments can be realized in the form of either a real or a financial investment. In a quantitative analysis we refer to the future values of the investments as an indicator of...
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