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Under uncertainty and irreversibility, real option-based models are widely accepted for assessing investment projects. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards profit tax rate changes. This paper sets out to fill part of...
Persistent link: https://www.econbiz.de/10010298470
Under uncertainty and irreversibility, real option-based models are widely accepted for assessing investment projects. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards profit tax rate changes. This paper sets out to fill part of...
Persistent link: https://www.econbiz.de/10003567082
Persistent link: https://www.econbiz.de/10009670468
Persistent link: https://www.econbiz.de/10010567589
Under uncertainty and irreversibility, real option-based models are widely accepted for assessing investment projects. So far the existing post-tax analyses do not provide a general analytical description of investor reactions towards profit tax rate changes. This paper sets out to fill part of...
Persistent link: https://www.econbiz.de/10008462211
Die Gesellschafter von Kapitalgesellschaften können grundsätzlich, abgesehen von gesetzlichvorgeschriebenen Mindestausstattungen an Eigenkapital, 1 frei darüber entscheiden, obsie die Unternehmungen mit Eigen- oder Fremdkapital ausstatten.2 Obwohl bekannt ist,dass Fremdkapital regelmäÿig...
Persistent link: https://www.econbiz.de/10009129472
In entrepreneurial decisions making uncertain future prots often are a maincharacteristics of real investment opportunities. If investors can react touncertainty the degree of irreversibility and timing flexibility inherent in theavailable project should be integrated into the decision calculus....
Persistent link: https://www.econbiz.de/10009129475
The influence of capital gains taxes on investment decisions is a central issue of accounting and public finance research. However, the implications of capital gains taxes on investors' willingness to invest in irreversible projects with entry and exit flexibility have not yet been a focal...
Persistent link: https://www.econbiz.de/10005865325
Als Steuerbelastungsindikator findet die Konzernsteuerquote trotz ihrer methodischen Schwächenzunehmend Verbreitung. Aus steuerlicher Sicht stellt sich die Frage, ob die quantitativeMessung der vollständigen und realitätsnahen unternehmerischen Steuerbelastung mit Hilfeder Konzernsteuerquote...
Persistent link: https://www.econbiz.de/10005865390
In this paper we analyze the impact of various minimum taxation concepts oncorporate investment decisions. These investments can be realized in the form ofeither a real or a financial investment. In a quantitative analysis we refer to thefuture values of the investments as an indicator of...
Persistent link: https://www.econbiz.de/10005865392