Die Zinsschranke beschränkt den Abzug von Zinsaufwendungen bei der steuerlichen Bemessungsgrundlage, was unter anderem eine übermäßige Fremdfinanzierung der Unternehmen verhindern soll.Weil dadurch eine investitionshemmende Wirkung entstünde, wurde die Zinsschranke in der Literatur vielfach...

In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one-period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather...

In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one-period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather...

Wir haben die Bewertung einer unteilbaren Investition in der Rechtsform einer Kapitalgesellschaftdargestellt. Man sollte meinen, dass dieses Problem nicht allzu schwierig sei, da wir Sicherheit,den Inlandsfall, nur einen einkommensteuerpflichtigen Eigentümer und proportionale...

In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one-period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather...

In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather...