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

  • Caren Sureth

    ()

  • Ralf Maiterth

    ()

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    No abstract is available for this item.

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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
    Contact details of provider: Web page: http://www.springer.com/business/journal/11846

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    1. 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.
    2. Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach?," ULB Institutional Repository 2013/13378, ULB -- Universite Libre de Bruxelles.
    3. Richard Arnott, 1998. "Neutral Property Taxation," Boston College Working Papers in Economics 411., Boston College Department of Economics.
    4. 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.
    5. S. Rao Aiyagari, 1994. "Optimal capital income taxation with incomplete markets, borrowing constraints, and constant discounting," Working Papers 508, Federal Reserve Bank of Minneapolis.
    6. Daniel Feenberg & James Poterba, 2003. "The Alternative Minimum Tax and Effective Marginal Tax Rates," NBER Working Papers 10072, National Bureau of Economic Research, Inc.
    7. 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.
    8. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo Group Munich.
    9. Richard Arnott & Petia Petrova, 2002. "The Property Tax as a Tax on Value: Deadweight Loss," Boston College Working Papers in Economics 532, Boston College Department of Economics.
    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 555-96, September.
    11. Niemann, Rainer & Sureth, Caren, 2004. "Tax neutrality under irreversibility and risk aversion," Economics Letters, Elsevier, vol. 84(1), pages 43-47, July.
    12. 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.
    13. Lyon, Andrew B., 1990. "Investment Incentives under the Alternative Minimum Tax," National Tax Journal, National Tax Association, vol. 43(4), pages 451-65, December.
    14. 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.
    15. 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.
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