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"]]

[["dc.contributor.author","Becker, Johannes"],["dc.contributor.author","Kimpel, Gerrit"],["dc.contributor.author","Oestreicher, Andreas"],["dc.contributor.author","Reimer, Ekkehart"],["dc.date.accessioned","2021-11-16T11:31:55Z"],["dc.date.available","2021-11-16T11:31:55Z"],["dc.date.issued","2017"],["dc.identifier.isbn","978-3-658-16361-7"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/92980"],["dc.language.iso","de"],["dc.publisher","Springer Gabler"],["dc.publisher.place","Wiesbaden"],["dc.relation.orgunit","Professur für Betriebswirtschaftliche Steuerlehre"],["dc.title","Das Verfahrensrecht der Verrechnungspreise"],["dc.title.subtitle","Grundlagen, Erfahrungen und Perspektiven"],["dc.type","book"],["dc.type.internalPublication","yes"],["dspace.entity.type","Publication"]]

[["dc.bibliographiccitation.firstpage","1"],["dc.bibliographiccitation.lastpage","64"],["dc.bibliographiccitation.seriesnr","199"],["dc.contributor.author","Keser, Claudia"],["dc.contributor.author","Kimpel, Gerrit"],["dc.contributor.author","Oestreicher, Andreas"],["dc.date.accessioned","2018-12-18T13:12:46Z"],["dc.date.available","2018-12-18T13:12:46Z"],["dc.date.issued","2014"],["dc.description.abstract","The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between entities via transfer pricing. We present a laboratory experiment in which we investigate to what extent a corporation would be inclined to take up the consolidation option and how this would impact on the corporation s location of investment and its transfer pricing activities involving locations outside the consolidated group. We use a 2-by-2 treatment design with two levels of tax-rate differential between two investment locations, and two different remuneration functions allowing the participants to act as owners or managers of a company."],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/57131"],["dc.language.iso","en"],["dc.notes.status","final"],["dc.relation.crisseries","CeGE Discussion Papers"],["dc.relation.ispartofseries","Cege Discussion Paper; 199"],["dc.title","The CCCTB option"],["dc.title.subtitle","An experimental study"],["dc.type","working_paper"],["dc.type.internalPublication","unknown"],["dspace.entity.type","Publication"]]

[["dc.bibliographiccitation.seriesnr","537"],["dc.contributor.author","Schwager, Robert"],["dc.contributor.author","Oestreicher, Andreas"],["dc.contributor.author","Muntermann, Jan"],["dc.date.accessioned","2021-06-24T07:30:08Z"],["dc.date.available","2021-06-24T07:30:08Z"],["dc.date.issued","2020"],["dc.identifier.isbn","978-3-89737-199-6"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/87279"],["dc.language.iso","de"],["dc.publisher","Institut Finanzen und Steuern e.V."],["dc.publisher.place","Berlin"],["dc.relation.crisseries","IFSt-Schrift"],["dc.relation.ispartofseries","ifst-Schrift;537"],["dc.relation.orgunit","Professur für Finanzwissenschaft"],["dc.title","Verrechnungspreise und Digitalisierung:"],["dc.title.alternative","Transfer Prices and Digitalisation: II. Empirical Analysis – Implications for the Transaction Based Profit Split"],["dc.title.subtitle","II. Empirische Analyse - Konsequenzen für die transaktionsbezogene Gewinnaufteilung"],["dc.type","book"],["dc.type.internalPublication","yes"],["dspace.entity.type","Publication"]]