@phdthesis{Dhawan2022, author = {Dhawan, Swati M.}, title = {Finance without foundations}, doi = {10.17904/ku.opus-836}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-8369}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {X, 145 Seiten : Illustrationen, Diagramme}, year = {2022}, abstract = {This thesis examines the role of financial inclusion by way of access to formal financial services such as savings, credit, transfers and payments, in supporting the lives of refugees in protracted displacement in Jordan. It asks if such access enables smoother financial and livelihood transitions as refugees arrive and integrate into their new environments in host countries. It critically evaluates the narrative presented by humanitarian actors supporting financial inclusion as a marketled intervention to support refugee self-reliance. It argues that the limited provision of financial services through mobile wallets and micro-credit is not sufficient to financially integrate refugees. Above all, it demonstrates through the in-depth qualitative research in Jordan that in a context where refugees' livelihoods are constrained due to a lack of foundational economic rights, financial services can only marginally improve their lives by making it more convenient to receive remittances and humanitarian transfers. The research is embedded in a larger project called "Finance in Displacement: Exploring and strengthening financial lives of forcibly displaced persons" (FIND), which was initiated in 2019 as a collaboration between the Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt, the Tufts University, and the International Rescue Committee. The project was supported by the German Federal Ministry for Economic Cooperation and Development (BMZ).}, subject = {Jordanien}, language = {en} } @phdthesis{Holtmann2023, author = {Holtmann, Svea}, title = {Taxation \& dimensions of sustainability}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-8392}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2023}, abstract = {In this thesis, I evaluate different tax policy reforms or tax policies in general with respect to the three pillars of sustainability: the environmental, the economic, and the social pillar. The cumulative dissertation consists of the following four chapters: Chapter 1: Towards Green Driving - Income Tax Incentives for Plug-in Hybrids (based on joint work with Henning Giese) Chapter 2: Corporate Taxation and Firm Performance (based on joint work with Dominika Langenmayr, Valeria Merlo, and Georg Wamser) Chapter 3: Tax Avoidance Using Hybrid Financial Instruments Among European Countries Chapter 4: Avoiding Taxes: Banks' Use of Internal Debt (based on joint work with Franz Reiter and Dominika Langenmayr) The first chapter relates to the environmental dimension of sustainability. More specifically, I evaluate a specific German tax reform that aimed at reducing greenhouse gas emissions in the transportation sector - a key driver of emissions - by fostering green driving. This essay empirically investigates whether a preferential tax treatment for hybrid plug-in company cars was effective in fostering green driving and whether it was cost-efficient. The second chapter relates to the economic dimension of sustainability. A subgoal towards more sustainability in this dimension is decent economic growth. Chapter 2 of this thesis contributes to the question of how tax policy can foster firm performance which is an important driver for economic growth. This essay empirically investigates the relationship between corporate taxation and firm performance taking into account firm heterogeneity. As tax policy is an essential instrument for reaching political goals like boosting the economy in crises, this essay may provide valuable insights for policymakers. The third and fourth chapters relate to the social dimension of sustainability. A subgoal towards more sustainability in this dimension is increased international cooperation. With respect to taxation, the global challenge of multinational firms engaging in tax avoidance made international cooperation in tax policy essential in the last decade. Chapter 3 investigates a specific channel of tax avoidance, i.e., tax avoidance with hybrid financial instruments. This legal analysis reveals tax avoidance opportunities among selected European countries and evaluates countermeasures. Chapter 4 investigates a different channel of tax avoidance, i.e., intragroup debt finance, specifically for the banking sector. I use administrative data to empirically analyse whether and to what extent multinational banks engage in tax avoidance.}, subject = {Finanzwirtschaft}, language = {en} }