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The effects of income taxes on profit shifting and investment decisions [cumulative dissertation]
(2019)
The cumulative dissertation consists of three articles.
The first article presents an analysis of transfer pricing strategies, employing a simulated proxy for the company’s marginal tax rate.
The second article studies the intra-group allocation of risk based on the statutory tax rate.
The third article contains a quantitative analysis of the effects from the Investmentsteuerreformgesetz (InvStRefG).