Oestreicher, Andreas

[["dc.bibliographiccitation.firstpage","119"],["dc.bibliographiccitation.issue","2"],["dc.bibliographiccitation.journal","Review of Managerial Science"],["dc.bibliographiccitation.lastpage","147"],["dc.bibliographiccitation.volume","4"],["dc.contributor.author","Oestreicher, Andreas"],["dc.contributor.author","Koch, Reinald"],["dc.date.accessioned","2018-11-07T08:42:02Z"],["dc.date.available","2018-11-07T08:42:02Z"],["dc.date.issued","2010"],["dc.description.abstract","Forming a tax group for corporate and trade tax purposes in Germany has its advantages in terms of tax savings for the companies concerned. Depending on the profit situation, for certain companies these benefits were extended by the 2001 German corporate tax reform. However, setting up a tax group in Germany is also accompanied by certain disadvantages for the consolidated companies, resulting especially from the assumption of increased liability for subsidiaries' losses. The objective of this study is to investigate the factors determining the decision in favour of, or against, the formation of a tax group. A natural experiment arising from the 2001 German corporate tax reform allowed us to determine to what extent companies exploited the increased potential benefits of a tax group post reform. We test this finding employing firm-level data from the database AMA-DEUS. Our results show that the number of tax groups increased significantly with the introduction of the exemption method as from 01.01.2001. This result is especially apparent amongst companies benefiting from a tax group only post reform. Yet eligible companies which would have obtained tax benefits by entering into a tax group did not always choose this option. This applies in particular to parent companies with subsidiaries that are not wholly owned, and to small subsidiaries."],["dc.identifier.doi","10.1007/s11846-009-0036-3"],["dc.identifier.isi","000295476100002"],["dc.identifier.purl","https://resolver.sub.uni-goettingen.de/purl?gs-1/5024"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/19609"],["dc.notes.intern","Merged from goescholar"],["dc.notes.status","zu prüfen"],["dc.notes.submitter","Najko"],["dc.publisher","Springer"],["dc.publisher.place","Heidelberg"],["dc.relation.issn","1863-6683"],["dc.relation.orgunit","Wirtschaftswissenschaftliche Fakultät"],["dc.rights","Goescholar"],["dc.rights.uri","https://goescholar.uni-goettingen.de/licenses"],["dc.title","The determinants of opting for the German group taxation regime with regard to taxes on corporate profits"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.peerReviewed","yes"],["dc.type.status","published"],["dc.type.version","published_version"],["dspace.entity.type","Publication"]]

[["dc.bibliographiccitation.firstpage","64"],["dc.bibliographiccitation.issue","1"],["dc.bibliographiccitation.journal","FinanzArchiv Public Finance Analysis"],["dc.bibliographiccitation.lastpage","102"],["dc.bibliographiccitation.volume","67"],["dc.contributor.author","Oestreicher, Andreas"],["dc.contributor.author","Koch, Reinald"],["dc.date.accessioned","2018-11-07T08:58:16Z"],["dc.date.available","2018-11-07T08:58:16Z"],["dc.date.issued","2011"],["dc.description.abstract","This paper provides an assessment of the revenue consequences that would result from implementation of a common consolidated corporate tax base (CCCTB). We find that the total tax revenue of the EU member states is reduced by 4.56% under a compulsory CCCTB and by 4.65% under an optional CCCTB. The revenue effect for the individual member states is particularly dependent on the nominal tax rate. According to our findings, the Czech Republic, Italy, Latvia, Poland, and Slovakia would profit from a compulsory CCCTB, whereas Ireland and the Netherlands would stand to suffer the greatest losses."],["dc.identifier.doi","10.1628/001522111X574191"],["dc.identifier.isi","000291626400005"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/23600"],["dc.notes.status","zu prüfen"],["dc.notes.submitter","Najko"],["dc.publisher","Mohr Siebeck"],["dc.relation.issn","0015-2218"],["dc.title","The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.peerReviewed","yes"],["dc.type.status","published"],["dspace.entity.type","Publication"]]