| Author: | Hundsdoerfer, J. |
| Title: | Der Einfluss von Ertragsteuern auf den optimalen Umfang von Werbeinvestitionen |
| Journal: | Marketing: Zeitschrift für Forschung und Praxis
1998 : HEFT 4, p. 245-254 |
| Index terms: | ADVERTISING INVESTMENTS MARKETS INCOME TAX |
| Language: | ger |
| Abstract: | Advertising effects with long-term effects are investments that are divisible in a high degree and that are normally set off immediately in the balance sheet. On account of the latter, every increase or reduction of the income tax rate leads to an increase of the optimal advertising budget. In case the market prices for advertisement rise with increasing tax rate, then the higher advantage is shared btw. the advertising company and the supplier of advertising services. |
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