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Steuerklientelunsicherheit und Investitionsentscheidungen

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783834966087
Condition
New
Product Description

Steuerplanungsunsicherheiten sind nicht nur ein Problem von Steuerberatern und Politikern, sondern stellen insbesondere im Rahmen betriebswirtschaftlicher Entscheidungen, wie z. B. Investitionen, einen groen Risikofaktor dar. Sonja Rieger untersucht, welchen Einfluss Steuerklientelunsicherheit auf die Qualitt individueller Investitionsentscheidungen hat. Sie entwickelt eine modellbasierte Theorie zu ihrer Entstehung und Wirkung, die sie mithilfe eines Experiments empirisch berprft. Abschlieend leitet die Autorin Handlungsempfehlungen zur Reduktion von Steuer(klientel)unsicherheit fr Wissenschaft, Praxis und Politik ab.

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