A property rights based consolidation approach : a case for proportional taxation
- 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.
| Document Type: | Working Paper |
|---|---|
| Language: | English |
| Author: | André Casajus |
| Chairs and Professorships: | Chair of Economics and Information Systems |
| Parent Title (English): | HHL Working paper |
| Series (Serial Number): | HHL-Arbeitspapier / HHL Working paper (130) |
| Place of publication: | Leipzig |
| Publisher: | HHL Leipzig Graduate School of Management |
| Year of Completion: | 2014 |
| Page Number: | 14 |
| Tag: | Consolidation; Cooperative game theory; Majority requirements; Property rights; Shapley value |
| Licence (German): |  Urheberrechtlich geschützt |