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Der Einfluss der Besteuerung auf Finanzierungsentscheidungen

Der Einfluss der Besteuerung auf Finanzierungsentscheidungen

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Springer Nature
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9783658127640
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Die vorliegende Untersuchung thematisiert die an eine Analyse von Steuerwirkungen im Kontext von Finanzierungsentscheidungen zu stellenden Anforderungen. Der Autor zeigt, dass die theoretische Erklrung des Einflusses der Besteuerung auf das Handeln von Individuen auf Basis neoklassischer Steuerwirkungshypothesen einem kritisch-rationalen Erklrungsverstndnis nicht gengt, jedoch mit einem methodologisch instrumentalistischen Verstndnis vereinbar ist. Die Methoden der empirischen Prfung gehen grundstzlich mit beiden Positionen einher, sofern gewisse Modifikationen der gngigen Forschungspraxis vorgenommen werden.

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