Objekt-Metadaten

Inheritance Tax and Valuation
Diller, Markus ;  Löffler, Andreas

HaupttitelInheritance Tax and Valuation
AutorDiller, Markus
AutorLöffler, Andreas
Seitenzahl6 Seiten
Freie Schlagwörterbusiness valuation
DDC330 Wirtschaft
Auch erschienen inWorld Tax Journal. - 4 (2012), 3
ZusammenfassungIt has long been known in the literature how to include income taxes in the valuation of companies. These taxes can be neutral and therefore do not influence the company value, provided certain conditions are met; essentially, a firm’s cash flows have to be taxed the same way as those of a financial investment, which requires the use of economic depreciation. In this paper, we clarify how to value a company when its owner becomes liable for inheritance tax. Here, too, this type of tax is irrelevant when all assets are equally taxed. However, if some assets, e.g. business assets, are treated preferentially, which is the case in most European jurisdictions, the company value rises. We show that a considerable increase can be observed within realistic parameters for European countries.
Dokumente
PDF-Datei von FUDOCS_document_000000026315
Falls Ihr Browser eine Datei nicht öffnen kann, die Datei zuerst herunterladen und dann öffnen.
 
Fachbereich/EinrichtungFB Wirtschaftswissenschaft
Erscheinungsjahr2012
Dokumententyp/-SammlungenWissenschaftlicher Artikel
SpracheEnglisch
RechteCopyright des Verlags
Erstellt am13.02.2017 - 09:01:11
Letzte Änderung03.04.2017 - 13:01:15
 
Statische URLhttp://edocs.fu-berlin.de/docs/receive/FUDOCS_document_000000026315
ISSN1878-4917
Zugriffsstatistik
 

LOADING...