Pay for tax certainty? : advance tax rulings for risky investment under multi-dimensional tax uncertainty
Year of publication: |
[2022]
|
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Authors: | Chen, An ; Hieber, Peter ; Sureth, Caren |
Publisher: |
Berlin : Arbeitskreis Quantitative Steuerlehre |
Subject: | advance tax ruling | cash flow uncertainty | loss offset provisions | optimal fee | optimal investment | tax uncertainty | Theorie | Theory | Risiko | Risk | Entscheidung unter Unsicherheit | Decision under uncertainty | Investitionsentscheidung | Investment decision | Optimale Besteuerung | Optimal taxation |
Extent: | 1 Online-Ressource (circa 49 Seiten) Illustrationen |
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Series: | Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre. - Berlin : Arqus, ISSN 1861-8944, ZDB-ID 2213024-X. - Vol. no. 273 (November 2022) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/266491 [Handle] |
Classification: | G11 - Portfolio Choice ; H25 - Business Taxes and Subsidies ; M41 - Accounting ; M42 - Auditing ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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