Investitionswirkungen der Gruppenbesteuerung — Die österreichische Steuerreform als Vorbild für die deutsche Organschaft?
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DOI: 10.1007/BF03372776
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References listed on IDEAS
- 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.
- 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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