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Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?

  • Niemann, Rainer
  • Treisch, Corinna
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    Mit der österreichischen Steuerreform 2005 wurde die Möglichkeit der grenzüberschreitenden Verlustverrechnung im Rahmen der Gruppenbesteuerung eröþnet. Die vorliegende Arbeit untersucht den simultanen Einfluss von Gruppenbesteuerung und Verlustverrechnungsbeschränkungen auf das Investitionsverhalten inländischer Kapitalgesellschaften. Hierzu werden im Rahmen einer dynamischen Investitionsrechnung Monte-Carlo-Simulationen durchgeführt. Es kann gezeigt werden, dass der Einfluss der Gruppenbesteuerung auf die Vorteilhaftigkeit von Auslandsinvestitionen nicht eindeutig ist. Marginalinvestitionen mit sinkenden Zahlungsüberschüssen werden tendenziell begünstigt, innovative Projekte mit Anlaufverlusten und steigenden Zahlungsüberschüssen können durch die Gruppenbesteuerung jedoch auch benachteiligt werden. Investoren sollten die Ausübung des Optionsrechts zur Gruppenbesteuerung deshalb nur simultan mit den steuerpflichtigen Inlandserträgen und der Repatriierungspolitik planen.

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    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 1.

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    Date of creation: 2005
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    Handle: RePEc:zbw:arqudp:1
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    1. Saman Majd & Stewart C. Myers, 1987. "Tax Asymmetries and Corporate Income Tax Reform," NBER Chapters, in: Taxes and Capital Formation, pages 93-96 National Bureau of Economic Research, Inc.
    2. Rosanne Altshuler & Alan J. Auerbach, 1987. "The Significance of Tax Law Asymmetries: An Empirical Investigation," NBER Working Papers 2279, National Bureau of Economic Research, Inc.
    3. Roger H. Gordon & Joosung Jun, 1992. "Taxes and the Form of Ownership of Foreign Corporate Equity," NBER Working Papers 4159, National Bureau of Economic Research, Inc.
    4. Lund,D., 2000. "Imperfect loss offset and the after-tax expected rate of return to equity, with an application to rent taxation," Memorandum 21/2000, Oslo University, Department of Economics.
    5. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo Group Munich.
    6. Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.
    7. Altshuler, Rosanne & Grubert, Harry, 2003. "Repatriation taxes, repatriation strategies and multinational financial policy," Journal of Public Economics, Elsevier, vol. 87(1), pages 73-107, January.
    8. Alan J. Auerbach & James M. Poterba, 1986. "Tax Loss Carryforwards and Corporate Tax Incentives," NBER Working Papers 1863, National Bureau of Economic Research, Inc.
    9. Saman Majd & Stewart C. Myers, 1985. "Valuing the Government's Tax Claim on Risky Corporate Assets," NBER Working Papers 1553, National Bureau of Economic Research, Inc.
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