Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/18970 
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dc.contributor.authorNiemann, Raineren
dc.contributor.authorTreisch, Corinnaen
dc.date.accessioned2009-01-28T15:54:09Z-
dc.date.available2009-01-28T15:54:09Z-
dc.date.issued2005-
dc.identifier.urihttp://hdl.handle.net/10419/18970-
dc.description.abstractIn 2005, Austria modified its group taxation regime and now provides an option for crossborderloss-offset. We analyse the combined impact of Austria's new group taxation and lossoffsetlimitations on cross-border investment decisions of domestic corporations. Monte Carlosimulations in an inter-temporal setting reveal that the impact on foreign real investmentinduced by the new group taxation is ambiguous. Whereas marginal investment projects withdecreasing cash flows tend to benefit from group taxation, innovative projects with initiallosses and increasing cash flows may be discriminated against. Investors should considerdomestic income and repatriation policy simultaneously before opting for group taxation.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1506en
dc.subject.jelH25en
dc.subject.jelG31en
dc.subject.ddc330en
dc.subject.keywordgroup taxationen
dc.subject.keywordinvestment decisionsen
dc.subject.keywordMonte Carlo simulationsen
dc.subject.keywordinternational taxationen
dc.subject.keywordloss-offset rulesen
dc.subject.stwKonzernen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerbegünstigungen
dc.subject.stwMultinationales Unternehmenen
dc.subject.stwSteuerwirkungen
dc.subject.stwDirektinvestitionen
dc.subject.stwTheorieen
dc.subject.stwÖsterreichen
dc.titleGroup taxation, asymmetric taxation and cross-border investment incentives in Austria-
dc.typeWorking Paperen
dc.identifier.ppn500530351en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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