Steuervereinfachung wird häufig gefordert. Aus betriebswirtschaftlicher Sicht ist jedoch unklar, welche Entscheidungswirkungen und Verteilungsfolgen Steuer-vereinfachungen tatsächlich haben. Am Beispiel der Betrieblichen Altersvorsorge untersuchen wir experimentell die Wirkungen einer...

The question of why some companies pay more taxes than others is a widely investigated topic of interest. One of the famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on corporate tax planning through a series of 19 in-depth...

Tax preparation firms advertise their services as a way to save taxes. To investigate this subject, we use a panel of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the relationship between expenses for tax preparation and tax...

Using a panel of German income tax accounting data from taxpayers with no business income (employees), we find a negative relationship between tax preparation expenses and tax liabilities. However, preparation expenses are shown to exceed estimated tax savings. Specifically, one additional Euro...

Tax preparation firms advertise their services as a way to save taxes. To investigate this subject, we use a panel of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the relationship between expenses for tax preparation and tax...

The question of why some companies pay fewer taxes than others is a widely investigated topic of interest. One of the well-known explanations is a phenomenon called tax avoidance. We develop a grounded theory model of influences on corporate tax planning through a series of 19 in-depth German...

Unternehmen aller Branchen stehen vor dem Hintergrund der fortschreitenden Digitalisierung neuen Herausforderungen gegenüber. Die von der so verstandenen Digitalisierung ausgelösten Veränderungen betreffen insbesondere den Dienstleistungssektor, in dem das Handeln der Beschäftigten in hohem...