Arguments in favour of tax neutral xost allocation
Niklas Lampenius and Tobias Buerkle
| Year of publication: |
2014
|
|---|---|
| Authors: | Lampenius, Niklas ; Buerkle, Tobias |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 50.2014, 2, p. 296-313
|
| Subject: | Cost allocation | Neutral taxation | Over-/Underinvestment | Relative marginal benefits allocation rule | Residual income | Allokation | Allocation | Besteuerungsprinzip | Taxation principle | Körperschaftsteuer | Corporate income tax | Steuertheorie | Theory of taxation |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010515608