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Steuerinduziertes und / oder inflationsbedingtes Wachstum in der Unternehmensbewertung

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Author Info
Wiese, Jörg
Abstract

Der Beitrag diskutiert die Anwendung des im Rahmen der Unternehmensbewertung häufig angewandten Gordon/Shapiro-Modells bei Vorliegen von Inflation sowie persönlichen Steuern. Gezeigt wird, dass sich steuerlich bedingtes und inflationsinduziertes Wachstum parallel im Kalkül erfassen lassen, sofern man eine konsistente Nominalrechnung durchführt. Dies steht im Widerspruch zu Teilen der Literatur, die – gestützt auf eine fehlerhafte Spezifikation des Gordon/Shapiro-Modells unter Inflationseinflüssen – behaupten, dies sei nicht möglich.

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File URL: http://epub.ub.uni-muenchen.de/2101/2/wachstum.pdf
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Publisher Info
Paper provided by University of Munich, Munich School of Management in its series Discussion Papers in Business Administration with number 2101.

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Date of creation: 23 Dec 2007
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Handle: RePEc:lmu:msmdpa:2101

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Related research
Keywords: Unternehmensbewertung; Wachstum; persönliche Steuern; IDW S 1; Nachsteuer- CAPM; Tax-CAPM; Ausschüttungspolitik.;

Find related papers by JEL classification:
G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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This page was last updated on 2009-12-17.

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