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~person:"Lisowsky, Petro"
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Lisowsky, Petro
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1
Inflexibility in Income Shifting: Implications, Detection and Remedies
Hopland, Arnt Ove
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
2021
This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives are based on the expected rather than the...
Persistent link: https://www.econbiz.de/10012799684
Saved in:
2
Inflexibility in income shifting : implications, detection and remedies
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
2021
This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives are based on the expected rather than the...
Persistent link: https://www.econbiz.de/10012653336
Saved in:
3
Income Shifting under Losses
Hopland, Arnt Ove
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
2014
the transfer prices of tangible and intangible assets, as well as internal
debt
shifting
, either by ex-post (i.e., by the …
Persistent link: https://www.econbiz.de/10010480881
Saved in:
4
Income shifting under losses
Hopland, Arnt Ove
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
2014
the transfer prices of tangible and intangible assets, as well as internal
debt
shifting
, either by ex-post (i.e., by the …
Persistent link: https://www.econbiz.de/10010465059
Saved in:
5
Income Shifting under Losses
Hopland, Arnt Ove
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
CESifo
-
2014
the transfer prices of tangible and intangible assets, as well as internal
debt
shifting
, either by ex-post (i.e., by the …
Persistent link: https://www.econbiz.de/10011099766
Saved in:
6
Flexibility in income shifting under losses
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 163-183
Persistent link: https://www.econbiz.de/10011880589
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