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The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies

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Listed author(s):
  • Caren Sureth

    ()

  • Ralf Maiterth

    ()

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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s11846-008-0016-z
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    Article provided by Springer in its journal Review of Managerial Science.

    Volume (Year): 2 (2008)
    Issue (Month): 2 (July)
    Pages: 81-110

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    Handle: RePEc:spr:rvmgts:v:2:y:2008:i:2:p:81-110
    DOI: 10.1007/s11846-008-0016-z
    Contact details of provider: Web page: http://www.springer.com

    Order Information: Web: http://www.springer.com/business/journal/11846

    Keywords: Minimum tax; Business strategy; Investment decisions; Tax neutrality; Wealth tax; H25; H21;

    Find related papers by JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    References listed on IDEAS
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    1. Aiyagari, S Rao, 1995. "Optimal Capital Income Taxation with Incomplete Markets, Borrowing Constraints, and Constant Discounting," Journal of Political Economy, University of Chicago Press, vol. 103(6), pages 1158-1175, December.
    2. Richard F. Dye & Therese J. McGuire & David F. Merriman, 2001. "The Impact of Property Taxes and Property Tax Classification on Business Activity in the Chicago Metropolitan Area," Journal of Regional Science, Wiley Blackwell, vol. 41(4), pages 757-777.
    3. Andrew B. Lyon & Gerald Silverstein, 1995. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters,in: The Effects of Taxation on Multinational Corporations, pages 153-180 National Bureau of Economic Research, Inc.
    4. Leonard E. Burman & William G. Gale & Jeffrey Rohaly, 2003. "Policy Watch: The Expanding Reach of the Individual Alternative Minimum Tax," Journal of Economic Perspectives, American Economic Association, vol. 17(2), pages 173-186, Spring.
    5. Richard Arnott, 2005. "Neutral Property Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(1), pages 27-50, 02.
    6. Richard Arnott & Petia Petrova, 2006. "The Property Tax as a Tax on Value: Deadweight Loss," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 241-266, May.
    7. van Wijnbergen, Sweder & Estache, Antonio, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach," Journal of Public Economics, Elsevier, vol. 71(1), pages 75-96, January.
    8. Eeckhoudt, Louis & Gollier, Christian & Schlesinger, Harris, 1997. "The no-loss offset provision and the attitude towards risk of a risk-neutral firm," Journal of Public Economics, Elsevier, vol. 65(2), pages 207-217, August.
    9. Lyon, Andrew B., 1990. "Investment Incentives under the Alternative Minimum Tax," National Tax Journal, National Tax Association, vol. 43(4), pages 451-65, December.
    10. Burman, Leonard E. & Gale, William G. & Rohaly, Jeffrey & Harris, Benjamin H., 2002. "The Individual AMT: Problems and Potential Solutions," National Tax Journal, National Tax Association, vol. 55(3), pages 555-596, September.
    11. Rainer Niemann, 1999. "Neutral Taxation under Uncertainty - a Real Options Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 51-66, March.
    12. Feenberg, Daniel R. & Poterba, James M., 2004. "The Alternative Minimum Tax and Effective Marginal Tax Rates," National Tax Journal, National Tax Association, vol. 57(2), pages 407-427, June.
    13. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo Group Munich.
    14. Niemann, Rainer & Sureth, Caren, 2004. "Tax neutrality under irreversibility and risk aversion," Economics Letters, Elsevier, vol. 84(1), pages 43-47, July.
    15. Sureth, Caren & Maiterth, Ralf, 2005. "Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy," arqus Discussion Papers in Quantitative Tax Research 3, arqus - Arbeitskreis Quantitative Steuerlehre.
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    Cited by:

    1. Rainer Niemann & Caren Sureth-Sloane, 2016. "Does Capital Tax Uncertainty Delay Irreversible Risky Investment?," CESifo Working Paper Series 6046, CESifo Group Munich.
    2. Hoppe, Thomas & Maiterth, Ralf & Sureth, Caren, 2015. "Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse," arqus Discussion Papers in Quantitative Tax Research 181, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Niemann, Rainer & Sureth-Sloane, Caren, 2015. "Investment effects of wealth taxes under uncertainty and irreversibility," arqus Discussion Papers in Quantitative Tax Research 192, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Niemann, Rainer & Sureth, Caren, 2016. "Does capital tax uncertainty delay irreversible risky investment?," arqus Discussion Papers in Quantitative Tax Research 209, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Rainer Niemann & Caren Sureth-Sloane, 2015. "Investment Effects of Wealth Taxes under Uncertainty and Irreversibility," CESifo Working Paper Series 5610, CESifo Group Munich.

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