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Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten

Gebauer, Andrea - ifo Leibniz-Institut für Wirtschaftsforschung an der …

Die vorliegende Arbeit wurde von Andrea Gebauer in weiten Teilen während ihrer Tätigkeit als Wissenschaftliche Mitarbeiterin am ifo Institut erstellt und im September 2007 abgeschlossen. Gegenstand der Arbeit ist die seit 2001 festzustellende schwache Entwicklung der deutschen...

Persistent link: https://www.econbiz.de/10008791373

International Competitiveness, Tax Incentives, and a New Argument for Tax Sparing : Preventing Double Taxation by Crediting Implicit Taxes

Knoll, Michael S. - 2008

Tax sparing occurs when a country with a worldwide tax system grants its citizens foreign tax credits for the taxes that they would have paid on income earned abroad, but that escapes taxation by virtue of foreign tax incentives. The supporters of tax sparing argue that it is a form of foreign...

Persistent link: https://www.econbiz.de/10012723334

Fiscal Freedom in Transition Economies and the OECD : A Comparative Study

McGee, Robert W. - 2007

Each year the Heritage Foundation and The Wall Street Journal publish the Index of Economic Freedom. This major study compiles economic data on more than 150 countries. The compilers divide the data into ten categories, ranging from business freedom to labor freedom. One of the ten categories is...

Persistent link: https://www.econbiz.de/10012728951

A Comparative Study of Tax Misery and Tax Happiness in Transition Economies and the European Union

McGee, Robert W. - 2007

Each May, Forbes magazine publishes a study on tax misery. The Forbes Tax Misery Index is a proxy for evaluating whether tax policy attracts or repels capital and talent. It is computed by adding the top marginal tax rate for the corporate income tax, individual income tax, wealth tax,...

Persistent link: https://www.econbiz.de/10012729006

EC Directive on Capital Duties (69/335/EEC)

Ashta, Arvind - 2007

This paper describes the EC directive on capital duties and its evolution or gradual suppressing. The paper is meant to form a chapter on a book on EU taxation. It reviews case law and modifications to the directive

Persistent link: https://www.econbiz.de/10012731203

Double Taxation Avoidance : International and Dividends

Ashta, Arvind - 2007

This paper is meant to be a chapter in an eventual book on EU taxation: a chapter which provides preliminary notions required for an understanding of the EU Parents-Subsidiary Directive. Before the parent-subsidiary directive can be studied, it is essential to have notions on international...

Persistent link: https://www.econbiz.de/10012731424

Corporate Tax Avoidance and Firm Value

Desai, Mihir A. - 2007

Do corporate tax avoidance activities advance shareholder interests? This paper tests alternative theories of corporate tax avoidance that yield distinct predictions on the valuation of corporate tax avoidance. Unexplained differences between income reported to capital markets and to tax...

Persistent link: https://www.econbiz.de/10012732129

Irc Section 162(M) and the Law of Unintended Consequences

Wallace, James S. - 2006

In 1993, Section 162(m) of the U.S. Internal Revenue Code was passed into law. The intent of this law was to reign in outsized executive compensation by eliminating the tax-deductibility of executive compensation above $1 million unless the excess compensation was performance-based. One...

Persistent link: https://www.econbiz.de/10012732658

Financial Accounting and Corporate Behavior

Walker, David I. - 2006

The power of financial accounting to shape corporate behavior is underappreciated. Positive accounting theory teaches … earnings and transaction costs. However, agency theory suggests that accounting choices and corporate responses to accounting … literature on the details of positive accounting theory is mixed, but the evidence firmly establishes the power of accounting to …

Persistent link: https://www.econbiz.de/10012733922

Taxation and Corporate Governance

Friese, Arne - 2006

Taxation and corporate governance interact in various ways. Tax law influences corporate governance structures in companies by offering tax privileges or imposing penalties. On the other hand actual corporate governance structures in place have an impact on the way companies manage their tax...

Persistent link: https://www.econbiz.de/10012734645

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