effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

their own tax interests. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous shock of …. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …

We investigate the dynamic effects of a charitable lottery and an income tax on donations. The analysis is based on a … out of voluntary contributions in the presence of an income tax. These economic interventions weakly spill-over to the …

We investigate the dynamic effects of a charitable lottery and an income tax on donations. The analysis is based on a … out of voluntary contributions in the presence of an income tax. These economic interventions weakly spill-over to the …

We investigate the dynamic effects of a charitable lottery and an income tax on donations. The analysis is based on a … out of voluntary contributions in the presence of an income tax. These economic interventions weakly spill-over to the …

im Fall (voll- thesaurierter Gewinne gewährleisten. Der European Tax Analyzer ist ein solches Modell, das diesen … Mindestanforderungen vollumfänglich genügt. Die hier durchgeführten Berechnungen mit dem European Tax Analyzer ergeben für ein typisches …

is more suitable. The tax principles of inter-nation equity and feasibility are used to evaluate the different methods of …

creation of value. Besides, geographic distances tend to be less relevant. The main objective of international tax planning … consists of minimising the effective tax rate of the whole company or group. In this paper, it is examined for several … instruments of international tax planning whether new chances of minimising the effective tax rate emerge with the use of ICT and …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …