Economic analysis of advance tax rulings
AbstractThis paper aims to analyze the impact of applying for an advance tax ruling and of examining complex tax issues with the help of an external consultant, on the investor's decision to invest when the environment is uncertain. Using decision theory, we first determine the maximum fee an investor is willing to pay for such a ruling or consultation in order to firm up the investment decision. We expand our analysis by assisting the potential investor in deciding on the maximum fee he is willing to pay for such a service when the fee for an advance tax ruling is set by law. --
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Bibliographic InfoPaper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 122.
Date of creation: 2011
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Advance Tax Rulings; Decision Theory;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-09-22 (Accounting & Auditing)
- NEP-ALL-2011-09-22 (All new papers)
- NEP-PUB-2011-09-22 (Public Finance)
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