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Asymmetrische Besteuerung unter Ausschüttungsbeschränkungen

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  • Harald Jansen

    (Faculty of Economics and Management, Otto-von-Guericke University Magdeburg)

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    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.

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    File URL: http://www.ww.uni-magdeburg.de/fwwdeka/femm/a2008_Dateien/2008_30.pdf
    File Function: First version, 2008
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    Bibliographic Info

    Paper provided by Otto-von-Guericke University Magdeburg, Faculty of Economics and Management in its series FEMM Working Papers with number 08030.

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    Length: 30 pages
    Date of creation: Nov 2008
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    Handle: RePEc:mag:wpaper:08030

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    1. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer, Springer, vol. 12(6), pages 777-801, November.
    2. Auerbach, Alan J, 1986. "The Dynamic Effects of Tax Law Asymmetries," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 53(2), pages 205-25, April.
    3. Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, Elsevier, vol. 33(1), pages 95-105, June.
    4. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 72, pages 604.
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