Zur optimalen Anlagestrategie von Betriebsgewinnen und Privatvermögen

Optimal Investment Strategy of Company Profits and Private Assets

Bettina Friedl, Daniel Gull and Theresa Krimm

MPRA Paper from University Library of Munich, Germany

Abstract: The paper discusses optimal choices of legal form and of profit distribution under German tax law. We find that in general, partnerships yield higher after-tax profits than corporations. Moverover, profits should be fully distributed rather than retained.

Keywords: legal structure; appropriation of earnings; transfer of personal assets; assignment of personal assets; business tax (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:59030

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