H25 Business Taxes and Subsidies
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Document Type
- Doctoral thesis (2)
Institute
Language
- English (1)
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Keywords
- Deutschland, Investmentsteuerreformgesetz (1)
- Gewinnverlagerung (1)
- Management structure (1)
- Manager liability (1)
- Profit-Shifting (1)
- Profit-shifting (1)
- Risikoverteilung (1)
- Risk-allocation (1)
- Steuervermeidung (1)
- Transfer-Pricing (1)
The cumulative dissertation consists of three articles.
The first article analyses the use of vertical manager interlocks for tax avoidance purposes.
The second article studies the effect of tax department organization on tax avoidance and tax risk.
The third article contains an analysis of the effects of tax evasion penalties levied on corporations or managers on aggressive tax avoidance.
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).
