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dc.contributor.authorDiller, Markusen_US
dc.contributor.authorVollert, Piaen_US
dc.date.accessioned2011-09-15en_US
dc.date.accessioned2011-09-16T15:51:17Z-
dc.date.available2011-09-16T15:51:17Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/49534-
dc.description.abstractThis 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.en_US
dc.language.isoengen_US
dc.publisherArbeitskreis Quantitative Steuerlehre (arqus) [S.l.]en_US
dc.relation.ispartofseriesArqus-Diskussionsbeiträge zur quantitativen Steuerlehre 122en_US
dc.subject.jelH25en_US
dc.subject.jelK34en_US
dc.subject.ddc330en_US
dc.subject.keywordAdvance Tax Rulingsen_US
dc.subject.keywordDecision Theoryen_US
dc.titleEconomic analysis of advance tax rulingsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn668374535en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:arqudp:122-
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