Extensions of the Standard Model

Deborah Schanz () and Sebastian Schanz ()
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Deborah Schanz: Chair of Taxation and Accounting
Sebastian Schanz: University of Magdeburg

Chapter Chapter 7 in Business Taxation and Financial Decisions, 2011, pp 265-311 from Springer

Abstract: Abstract The “Standard Model” for tax planning introduced in Chap. 3 is considerably simple. To adjust the model to reality, some rigorous assumptions will be removed in this section. For example, capital gains taxation will be integrated. One major focus to make our model more realistic is to introduce limited loss offset rules. Moreover, further adjustments to meet current law are discussed. After reading this chapter, you are able to evaluate investment alternatives by adjusting the “Standard Model” to basic tax law details applied in your home country.

Keywords: Capital Gain; Real Investment; Full Loss; Adjusted Gross Income; Valuation Allowance (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-03284-4_7

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DOI: 10.1007/978-3-642-03284-4_7

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