TY  - RPRT
U1  - Arbeitspapier
A1  - Casajus, André
T1  - A property rights based consolidation approach
BT  - a case for proportional taxation
T2  - HHL Working paper
N2  - We suggest a full consolidation approach that takes into account the property rights structure whithin the subsidiaries, in particular, the majority requirements on restructurings. Our approach employs a property rights index based on cooperative game theory.
T3  - HHL-Arbeitspapier / HHL Working paper - 130 
KW  - Consolidation
KW  - Majority requirements
KW  - Property rights
KW  - Cooperative game theory
KW  - Shapley value
Y1  - 2014
SP  - 14
S1  - 14
PB  - HHL Leipzig Graduate School of Management
CY  - Leipzig
ER  -