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https://hdl.handle.net/10419/18970
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Niemann, Rainer | en |
dc.contributor.author | Treisch, Corinna | en |
dc.date.accessioned | 2009-01-28T15:54:09Z | - |
dc.date.available | 2009-01-28T15:54:09Z | - |
dc.date.issued | 2005 | - |
dc.identifier.uri | http://hdl.handle.net/10419/18970 | - |
dc.description.abstract | In 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.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1506 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | G31 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | group taxation | en |
dc.subject.keyword | investment decisions | en |
dc.subject.keyword | Monte Carlo simulations | en |
dc.subject.keyword | international taxation | en |
dc.subject.keyword | loss-offset rules | en |
dc.subject.stw | Konzern | en |
dc.subject.stw | Unternehmensbesteuerung | en |
dc.subject.stw | Steuerbegünstigung | en |
dc.subject.stw | Multinationales Unternehmen | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Direktinvestition | en |
dc.subject.stw | Theorie | en |
dc.subject.stw | Österreich | en |
dc.title | Group taxation, asymmetric taxation and cross-border investment incentives in Austria | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 500530351 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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