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arqus Diskussionsbeiträge zur Quantitativen Steuerlehre >
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http://hdl.handle.net/10419/49534
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| Title: | | Economic analysis of advance tax rulings  |
| Authors: | | Diller, Markus Vollert, Pia |
| Issue Date: | | 2011 |
| Series/Report no.: | | Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 122 |
| Abstract: | | This paper aims to analyze the impact of applying for an advance tax ruling and of examining complex tax issues with the help of an external consultant, on the investor's decision to invest when the environment is uncertain. Using decision theory, we first determine the maximum fee an investor is willing to pay for such a ruling or consultation in order to firm up the investment decision. We expand our analysis by assisting the potential investor in deciding on the maximum fee he is willing to pay for such a service when the fee for an advance tax ruling is set by law. |
| Subjects: | | Advance Tax Rulings Decision Theory |
| JEL: | | H25 K34 |
| Document Type: | | Working Paper |
| Appears in Collections: | | arqus Diskussionsbeiträge zur Quantitativen Steuerlehre
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