Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme

Hundsdoerfer, Jochen; Kiesewetter, Dirk; Sureth, Caren

doi:10.1007/s11573-008-0004-4

Cited by 36 publications

(3 citation statements)

References 148 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Since the relevant questions have not yet been examined in the literature, it is also necessary to transfer the existing case law and derive new findings. From a methodological point of view, for the purposes of tax research, case-related analysis, concrete modeling, and formal-analytical research are needed to work out the tax effects and consequences (Hechtner, 2010;Hundsdoerfer et al, 2008;Meyering & Müller-Thomczik, 2020;Kußmaul, 2020).…”

Section: Methodology and Current Status Of Researchmentioning

confidence: 99%

A hybrid entity structure for tax optimization of foreign direct investment in the U.S.

Kollruss

2023

J Corp Accounting Finance

View full text Add to dashboard Cite

This article develops a new strategy for the (tax) optimization of foreign direct investments in the U.S. This strategy is particularly favorable for natural persons. By using a foreign upstream hybrid partnership, a substantial tax optimization of the current taxation of profits as well as the taxation of capital gains can be achieved. In addition, current and final losses may also be offset cross‐border to a certain extent in the case of an exemption under treaty law. This tax structuring idea is presented by way of example and explained on the basis of the country constellation U.S./Germany.

show abstract

Section: Methodology and Current Status Of Researchmentioning

confidence: 99%

A hybrid entity structure for tax optimization of foreign direct investment in the U.S.

Kollruss

2023

J Corp Accounting Finance

View full text Add to dashboard Cite

show abstract

“…Pareto-efficiency requires a decision-neutral taxation. This implies that no tax effects occur within the concept of the neoclassical tax effects theory [15] [16]. As has already become clear in Chapter 3, from the perspective of evolutionary theory, a general competitive equilibrium that implies a maximum of welfare within the concept of Pareto-efficiency is not realizable under genuine uncertainty [30] [35] [38] [48]; contrast [59].…”

Section: Avoiding Tax Effects As An Adequate Tax Goal?mentioning

confidence: 99%

“…Therefore, equability of taxation (and thus also equality before the law) supports at least in principle the taxation approach of reducing tax effects by reducing the differences in taxation which cause these tax avoidance decisions. Such a correlation between equability of taxation and tax effects has already been highlighted in tax research literature, although effects usually have a neoclassical basis [15] [16] [76]- [78]; in contrast, with hints of an evolutionary correlation [8]. Otherwise, as already emphasized, economic literature relates to only one aspect of equability of taxation, namely the equal treatment of equal cases [73]- [75].…”

Section: Avoiding Tax Effects As An Adequate Tax Goal?mentioning

confidence: 99%

Evolutionary Analysis of Tax Law: A Methodological Approach

Schmiel¹

2016

View full text Add to dashboard Cite

The present paper conceptualizes a methodology of an evolutionary tax law analysis from a critical rationalist perspective. This methodology has the following characteristics: We interpret tax rules as means to achieve tax goals. Means-end-statements have an ethical and an empirical dimension. The ethical dimension implies that tax goals and tax rules and their secondary effects must be compatible with the aims of market economy regulation. The empirical dimension includes the question if tax goals are realizable and if tax rules cause secondary effects. To answer this question, we need evolutionary hypotheses of tax effects. A quasi-nomological hypothesis regarding the evolutionary effects of taxation is as follows: "If taxation changes the rank order of the relevant decision-making options according to the actors' subjectively rational decision criteria, they decide differently if they take taxes into account than they would if they did not". From an evolutionary point of view, freedom of choice and equality before the law are the contributions of a market economy to the common good. In our opinion, equability of taxation is compatible with the market economy goals "freedom of choice" and "equality before the law". Equability of taxation, however, implies in principle decreasing such decision-making effects of taxation which reduce the explicit tax payment burden (in relative terms). These decision-making effects are designated here as tax avoidance decisions. We need the evolutionary tax effects framework mentioned above in order to develop tax rules which decrease such tax effects. By way of contrast, tax rules that induce or accept tax avoidance decisions conflict with equability of taxation. Such rules are sometimes driven by social goals. Thus, we have to analyze such rules from an evolutionary perspective with regard to their justification, feasibility and proportionality.

show abstract

Einführung

Eisend¹,

Kuß²

2016

Grundlagen Empirischer Forschung

View full text Add to dashboard Cite

Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme

Cited by 36 publications

References 148 publications

A hybrid entity structure for tax optimization of foreign direct investment in the U.S.

A hybrid entity structure for tax optimization of foreign direct investment in the U.S.

Evolutionary Analysis of Tax Law: A Methodological Approach

Einführung

Contact Info

Product

Resources

About