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It's all about tax rates: An empirical study of tax perception

Blaufus, Kay; Bob, Jonathan; Hundsdoerfer, Jochen; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2010

In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden, but rather use simple decision heuristics....

Persistent link: https://www.econbiz.de/10008676484

Investigating the determinants of experts' tax aggressiveness: Experience and personality traits

Blaufus, Kay; Zinowsky, Tim - arqus - Arbeitskreis Quantitative Steuerlehre - 2013

preparers' recommendations. To this aim, we conduct a survey among tax professionals of a Big Four accounting firm and tax … organizational environment of the Big Four accounting firm, and the experience in this firm is significantly related to tax … aggressiveness. Our data suggest that enhancing work experience at the accounting firm leads to lower tax aggressiveness and that the …

Persistent link: https://www.econbiz.de/10010956311

The impact of taxation on international assignment decisions: A principal-agent approach

Martini, Jan Thomas; Niemann, Rainer - arqus - Arbeitskreis Quantitative Steuerlehre - 2013

In many industries like management consulting, IT consulting, or construction highly qualified employees, i.e., experts or executive managers, have to be assigned to temporary projects. In firms with many employees and various different projects, this assignment decision involves a complex...

Persistent link: https://www.econbiz.de/10010956313

Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior

Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2014

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain threshold. We integrate this finding into...

Persistent link: https://www.econbiz.de/10010956314

The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax

Feller, Anna; Schanz, Deborah - arqus - Arbeitskreis Quantitative Steuerlehre - 2014

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...

Persistent link: https://www.econbiz.de/10010956315

Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting

Martini, Jan-Thomas; Niemann, Rainer; Simons, Dirk - arqus - Arbeitskreis Quantitative Steuerlehre - 2014

The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...

Persistent link: https://www.econbiz.de/10010956316

Compliance cost estimates: Survey non-response and temporal framing effects

Eichfelder, Sebastian - arqus - Arbeitskreis Quantitative Steuerlehre - 2013

Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses … accounting obligations as well as for internal cost burdens. …

Persistent link: https://www.econbiz.de/10010956319

Capital gains taxes and asset prices: The impact of tax awareness and procrastination

Eichfelder, Sebastian; Lau, Mona - arqus - Arbeitskreis Quantitative Steuerlehre - 2014

We argue that the impact of capital gains taxation on asset pricing depends on the tax awareness of market participants. While institutional investors should be generally wellinformed about tax regulations, private investors have only limited tax knowledge and resources. As a result, market...

Persistent link: https://www.econbiz.de/10010956332

Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen

Ewert, Ralf; Niemann, Reiner - arqus - Arbeitskreis Quantitative Steuerlehre - 2012

In diesem Beitrag werden sowohl persönliche Steuern des Agenten als auch die vom Prinzipal zu tragende Unternehmenssteuer in ein Agency-Modell des LEN-Typs integriert. Wir analysieren die Auswirkungen dieser Steuern auf die optimale Anreizgestaltung. Für das Grundmodell mit nur einer...

Persistent link: https://www.econbiz.de/10010983364

Firm valuation and the uncertainty of future tax avoidance

Jacob, Martin; Schütt, Harm - arqus - Arbeitskreis Quantitative Steuerlehre - 2013

The paper studies the effect of uncertainty in tax avoidance on firm value. We first show in a clean surplus valuation model that expected tax rates interact with expectations about future profitability. This paper builds and tests a valuation framework that incorporates two outcome dimensions...

Persistent link: https://www.econbiz.de/10010983370