Ertragsteuern in der Kosten- und ErlÖsrechnung — Ein Beitrag zur Theorie des Partialkalküls

Franz W. Wagner
Additional contact information
Franz W. Wagner: Wirtschaftswissenschaftliches Seminar der Eberhard-Karls-Universität Tübingen

Schmalenbach Journal of Business Research, 1999, vol. 51, issue 7, 662-676

Abstract: Summary The question of the cost character of profit taxes is a long discussed problem within the theOIY of tax effects. Tax effects arise from a taxation that is not neutral. Neutrality as a concept however is always linked to specific decision models. Cost accounting is adecision model of reduced complexity due to temporal and factual limitations. This leads to tax neutrality that is specific for this decision model since mathematically either the contribution margin is being taxed or taxation is not related to the variables of the model. Therefore taxes do not influence cost accounting decisions. This allows a significant simplification of decision making.

Date: 1999
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/BF03371588 Abstract (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sjobre:v:51:y:1999:i:7:d:10.1007_bf03371588

Ordering information: This journal article can be ordered from
https://www.springer.com/journal/41471

DOI: 10.1007/BF03371588

Access Statistics for this article

More articles in Schmalenbach Journal of Business Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().