Rumpf, Dominik; Kiesewetter, Dirk; Dietrich, Maik - 2008
withdrawals.
Keywords: Capital budgeting; tax planning; German income tax reform 2008; preferred
taxation of retained earnings …, M21
Investment decisions and the preferred taxation of retained earnings
after the German income tax … of 28.25 %, followed by a second taxation in the
year of withdrawal. This is similar to double taxation in classical …