Blasch, Frank; Weichenrieder, Alfons J. - In: Fiscal Studies 28 (2007) 3, pp. 367-377
This paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000-01. The tax reduction from a change was larger, the larger the expected profits. However, with costs of...
