Browsing Wirtschaftswissenschaftliche Fakultät by Advisor "Oestreicher, Andreas Prof. Dr."
Now showing items 1-9 of 9
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Essays on the Investment and Tax Revenue Effects of Tax Loss Offset Provisions
(2022-10-11)“Investment is the fundamental source of firm value and economic growth.” (Hanlon and Heitzman, 2010, p. 147) Firms decide on investments based on the expected future cash flows. Since existing tax systems are not ... -
Essays on the Real Effects of Tax Reforms
(2021-01-18)This thesis examines the real effects of tax reforms. Policymakers frequently use tax reforms to influence companies’ real economic decisions, e.g. investment decisions. The underlying assumption is that taxes play a ... -
Der Einfluss der Ertragsbesteuerung auf Unternehmensakquisitionen - Eine Untersuchung von Steuerwirkungen anhand von Transaktions- und Finanzdaten deutscher Kapitalgesellschaften zwischen 1997 und 2008
(2018-12-06)Investments in the form of acquisitions have a strong strategic and financial relevance for the acquirer. From the view of the vendor, the sale will result in a significant restructuring of assets which allows to change ... -
Beiträge zur Messung und empirischen Analyse des Einflusses von Steuerasymmetrien auf Investitionsentscheidungen
(2018-02-26)Existing tax laws are usually characterized by a lack of decision-making neutrality of taxation, as is required from an economic perspective to ensure efficient allocation of resources and from a business perspective to ... -
Design, Implementierung und Anwendung eines dynamischen Mikro-Simulationsmodells zur Abschätzung von Steuerreformen in Deutschland und der Europäischen Union
(2016-12-14)Potential tax reforms are regularly on the agenda of the political debate in Germany and Europe. The expected revenue and distribution effects of tax reforms are quantified by simulation models, which are thus used for ... -
Verrechnung von Marken im Konzern
(2016-11-04)According to the dealing at arm’s length principle, the price of goods transferred or services within MNE groups should be determined by the market forces. The requirement for this, is that the market prices for such goods ... -
Verhaltensreaktionen und Aufkommenswirkungen bei Einführung einer G(K)KB
(2016-03-23)In the course of a harmonization of corporate income taxation across the European Union an introduction of a Common Consolidated Corporate Tax Base (CCCTB) has been taken into consideration for a longer period of time. ... -
Beiträge zur empirischen Untersuchung von Aufkommens- und Verhaltenswirkungen der Unternehmensbesteuerung
(2014-02-17)Taxes influence the outcome of business activity in various ways and are thus expected to impact the decisions and behavior of taxpayers. Understanding these behavioral effects of taxation is therefore an important ... -
Aufkommens-, Verteilungs- und Investitionswirkungen von Steuerreformen in Deutschland und der Europäischen Union
(2014-02-07)Sowohl das deutsche Steuerrecht als auch das Steuerrecht anderer europäischer Staaten ist vielfach Gegenstand von Reformen. Steuersysteme sollten einerseits aus ökonomischer Sicht effizient ausgestaltet sein, das heißt mit ...