haku: @indexterm profitability / yhteensä: 685
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| Tekijä: | Oldenburg, A. |
| Otsikko: | Zur Ermittlung effektiver Grenzsteuersätze vorteilhafter und unvorteilhafter Handlungsmöglichkeiten in Anknüpfung an den Ansatz von König |
| Lehti: | Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung
1998 : VOL. 50:1, p. 41-48 |
| Asiasana: | CAPITAL GAINS TAX INVESTMENT TAX PROFITABILITY MODELS |
| Kieli: | ger |
| Tiivistelmä: | Marginal effective tax-rates are a useful tool in the econo- mic analysis of taxation-systems and rules. Schneider point- ed out, that the calculi used by King/Fullerton are based on the model of economic profit. Useful results can only be generated provided that the rate of return is equal to the interest rate in a general equilibrium. Based on König's supposedly new approach to neutral tax-systems the paper highlights marginal effective tax-rates in a calculus permitting the analysis of profitable or unprofitable pro- jects under certainty. It stands to reason that the King/ Fullerton-model is circumstantial and thus may lead to distorted results. |
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