2001
DOI: 10.2139/ssrn.292929
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The Optimal Timing of the Transfer of Hidden Reserves in the German and Austrian Tax Systems - A Market-Based Approach with Special Attention to the Term Structure of Interest Rates and Interest Rate Risk

Abstract: In this paper, the optimal timing of hidden reserves transfers is derived with special attention to the term structure of interest rates and interest rate risk, and using wellknown concepts from the field of finance. The paper presents one model under certainty and, as a generalization of this model, another model under interest rate risk. In both models, the criterion used for decision-making is the value of the right to transfer, which can be interpreted as the initial cost of a replicating/hedging strategy … Show more

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