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Arbitragefreie Kapitalmärkte und Steuern

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  • Rümmele, Peter

Abstract

Gegenstand dieses Beitrages ist die Darstellung der Besteuerungswirkungen insbesondere einer Cash-flow-Steuer und einer zinsbereinigten Einkommensteuer auf auf die Preisbildung bei zeit- und zustandsabhängigen Finanztiteln auf vollständigen Kapitalmärkten, auf denen die in den Marktpreisen enthaltenen Informationen zur Bewertung riskanter Investitionsobjekte herangezogen werden sowie die Ableitung eines allgemeinen Neutralitätskriteriums zur Beurteilung der Steuerwirkungen auf arbitragefreien Kapitalmärkten.

Suggested Citation

  • Rümmele, Peter, 1997. "Arbitragefreie Kapitalmärkte und Steuern," Tübinger Diskussionsbeiträge 109, University of Tübingen, School of Business and Economics.
    • Handle: RePEc:zbw:tuedps:109
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    References listed on IDEAS

    as
    1. Dyl, Edward A., 1979. "A State Preference Model of Capital Gains Taxation," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 14(3), pages 529-535, September.
    2. Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, vol. 33(1), pages 95-105, June.
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