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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 crossborder loss-offset. We analyse the combined impact of Austria's new group taxation and lossoffset limitations on cross-border investment decisions of domestic corporations. Monte Carlo simulations in an inter-temporal setting reveal that the impact on foreign real investment induced by the new group taxation is ambiguous. Whereas marginal investment projects with decreasing cash flows tend to benefit from group taxation, innovative projects with initial losses and increasing cash flows may be discriminated against. Investors should consider domestic income and repatriation policy simultaneously before opting for group taxation.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1506en_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-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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