Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18970
Full metadata record
DC FieldValueLanguage
dc.contributor.authorNiemann, Raineren_US
dc.contributor.authorTreisch, Corinnaen_US
dc.date.accessioned2009-01-28T15:54:09Z-
dc.date.available2009-01-28T15:54:09Z-
dc.date.issued2005en_US
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_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working papers |x1506en_US
dc.subject.jelH25en_US
dc.subject.jelG31en_US
dc.subject.ddc330en_US
dc.subject.keywordgroup taxationen_US
dc.subject.keywordinvestment decisionsen_US
dc.subject.keywordMonte Carlo simulationsen_US
dc.subject.keywordinternational taxationen_US
dc.subject.keywordloss-offset rulesen_US
dc.subject.stwKonzernen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwMultinationales Unternehmenen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwDirektinvestitionen_US
dc.subject.stwTheorieen_US
dc.subject.stwÖsterreichen_US
dc.titleGroup taxation, asymmetric taxation and cross-border investment incentives in Austriaen_US
dc.typeWorking Paperen_US
dc.identifier.ppn500530351en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

Files in This Item:
File
Size
210.78 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.