Asymmetrische Besteuerung unter Ausschüttungsbeschränkungen

Harald Jansen
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Harald Jansen: Faculty of Economics and Management, Otto-von-Guericke University Magdeburg

No 8030, FEMM Working Papers from Otto-von-Guericke University Magdeburg, Faculty of Economics and Management

Abstract: Besides the importance of tax accounting rules for the corporation’s tax burden, reporting conventions determine the shareholders’ personal tax payments for the dividends received. Taxation may affect investment or financing decisions under different tax accounting and financial reporting rules. There are for example different depreciation schedules or different accruals shifting the tax base over time. Further, capital formation will differ under uniform or separate reporting. Under uncertainty loss offsetting rules are very important for defining a tax base which is neutral according to investment decisions. Constraints for loss offsetting cause tax law asymmetries and may disturb investment decisions. Most tax laws set constraints for loss offsetting when abandoning an investment project. The paper shows for three different reporting conventions that the risk for tax law asymmetries is not the same under these reporting conventions at the time of abandonment.

JEL-codes: G31 G33 H M (search for similar items in EconPapers)
Pages: 30 pages
Date: 2008-11
New Economics Papers: this item is included in nep-acc
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