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Recently, there have been various proposals in Germany to exempt interest income of individuals from progressive income taxation, and to levy a flat source tax, instead. The isolated introduction of a flat tax on interest income would have a significant effect on all investment and financing...
Persistent link: https://www.econbiz.de/10008756489
Die isolierte Einführung einer Abgeltungssteuer hat erhebliche Änderungen der Rahmendaten für alle Investitions- und Finanzierungsentscheidungen im Inland ansässiger Investoren in Personenunternehmen und Kapitalgesellschaften zur Folge. Durch eine abgeltend besteuerte Anlagealternative wird...
Persistent link: https://www.econbiz.de/10009149230
This paper explores cultural differences in risky choices between Australian and German students. The purpose of this paper is to challenge the wide-spread view that investment in residential property in East Germany after unification has turned out to be a financial disaster in most cases by...
Persistent link: https://www.econbiz.de/10005533278
The European Commission has been supporting a transition from a system of separate accounting to a system of formula apportionment. In 2011, it presented a proposal for a council directive on a Common Consolidated Corporate Tax Base (CCCTB). Formula apportionment is often considered more...
Persistent link: https://www.econbiz.de/10011104984
In a laboratory experiment that allows us to vary the taxation method while keeping the financial outcomes constant, we find clear evidence that aggregated income taxation (comparable to profit taxation) with complete loss deduction induces a sustained bias towards more risky investment...
Persistent link: https://www.econbiz.de/10010903202
In this paper, both a conjoint analysis and a lab experiment are conducted to analyze the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden but...
Persistent link: https://www.econbiz.de/10010870855
Der Beitrag leitet ein Konzept entscheidungsneutraler und gleichmäßiger Gewinnbesteuerung her, das selbst bei unvollkommener Voraussicht praktikabel, rechtssicher und mit einer Gewinnermittlung durch nominalen Vermögensvergleich vereinbar ist. Wir zeigen, dass ein Verfahren revolvierender...
Persistent link: https://www.econbiz.de/10010983357
We investigate the effect of taxation on gains and losses on the investment behavior of investors. Based on the insights of both economic research on the influence of taxation on investment behavior and psychological concepts dealing with the descriptive decision behavior of investors we expect...
Persistent link: https://www.econbiz.de/10010983365
Persistent link: https://www.econbiz.de/10011037458
Zum 1. Januar 2002 wurde mit der Einführung der so genannten Riester-Rente der Versuch unternommnen, zusätzlich zur staatlichen eine private Altersvorsorge zu etablieren. Für Prof. Dr. Hans Fehr, Universität Würzburg, ist der Einstieg in die private Altersversorgung misslungen, und zwar vor...
Persistent link: https://www.econbiz.de/10005056191