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Investitionswirkungen der Gruppenbesteuerung — Die österreichische Steuerreform als Vorbild für die deutsche Organschaft?

Author

Listed:
  • Rainer Niemann

    (Karl-Franzens-Universität Graz)

  • Corinna Treisch

    (Leopold-Franzens-Universität Innsbruck)

Abstract

Zusammenfassung Mit der österreichischen Steuerreform 2005 wurde die Möglichkeit der grenzüberschreitenden Verlustverrechnung im Rahmen der Gruppenbesteuerung eröffnet. Die vorliegende Arbeit untersucht den simultanen Einfluss von Gruppenbesteuerung und Verlustverrechnungsbeschränkungen auf das Investitionsverhalten österreichischer Kapitalgesellschaften. Hierzu werden im Rahmen einer dynamischen Investitionsrechnung Monte-Carlo-Simulationen durchgeführt. Es kann gezeigt werden, dass der Einfluss der Gruppenbesteuerung auf die Vorteilhaftigkeit von Auslandsinvestitionen nicht eindeutig ist. Sowohl die Stärkung des Holdingstandorts Österreich als auch die Vorbildfunktion der Gruppenbesteuerung für eine Reform der deutschen Organschaftsregelungen erscheinen zweifelhaft.

Suggested Citation

  • Rainer Niemann & Corinna Treisch, 2006. "Investitionswirkungen der Gruppenbesteuerung — Die österreichische Steuerreform als Vorbild für die deutsche Organschaft?," Schmalenbach Journal of Business Research, Springer, vol. 58(8), pages 1014-1033, December.
    • Handle: RePEc:spr:sjobre:v:58:y:2006:i:8:d:10.1007_bf03372776
    DOI: 10.1007/BF03372776
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    References listed on IDEAS

    as
    1. Marcel Gérard & Joann Weiner, 2003. "Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?," CESifo Working Paper Series 1004, CESifo.
    2. Niemann, Rainer & Treisch, Corinna, 2005. "Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?," arqus Discussion Papers in Quantitative Tax Research 1, arqus - Arbeitskreis Quantitative Steuerlehre.
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    More about this item

    Keywords

    Group Taxation; International Taxation; Investment Decisions; Loss Offset Restrictions; Monte Carlo Simulations;
    All these keywords.

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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