Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/25906
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dc.contributor.authorBlasch, Franken_US
dc.contributor.authorWeichenrieder, Alfons J.en_US
dc.date.accessioned2007-05-10en_US
dc.date.accessioned2009-07-28T08:13:33Z-
dc.date.available2009-07-28T08:13:33Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/25906-
dc.description.abstractThe paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000/2001. The tax reduction from a change was larger, the larger the expected profits. However, with costs of changing the fiscal year, not all firms that expect a tax reduction from a change may do so. The paper presents empirical evidence that the propensity to change the fiscal year was significantly related to the amount of expected tax savings. This suggests that the corporate tax reduction - in combination with the special German transitory provisions - induced a deadweight loss: corporations incurred a non-tax cost to avoid a tax cost.en_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working paper|x1861en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.stwSteuerplanungen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwAktiengesellschaften_US
dc.subject.stwDeutschlanden_US
dc.titleWhen taxation changes the course of the year: fiscal year adjustments and the German tax reform 2000/2001en_US
dc.type|aWorking Paperen_US
dc.identifier.ppn528725203en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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