Narrow search
Showing 1 - 10 of 15,980
Cover Image
EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen
Scheffler, Wolfram; Herttrich, Manuela - In: Wirtschaftsdienst 96 (2016) 2, pp. 106-113
Die Arbeiten an der Gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage GKKB gehen weiter. Allerdings dient der am 28. Januar 2016 von der Kommission veröffentlichte Richtlinienentwurf primär der Einschränkung von als unerwünscht angesehenen Steuergestaltungen. Das...
Persistent link: https://www.econbiz.de/10011818689
Cover Image
Loss evasion and tax aversion
Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - 2011
The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can be contrasted to those of expected utility theory. We...
Persistent link: https://www.econbiz.de/10010321471
Cover Image
Cross-border hybrid instruments
Johannesen, Niels - 2012
The rules demarcating debt and equity for tax purposes differ across countries, hence the possibility that a hybrid instrument is treated as equity in one country and debt in another and that a ?rm with foreign investment can combine tax favored dividend income in the home country and tax...
Persistent link: https://www.econbiz.de/10010320980
Cover Image
Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
Kumler, Todd J.; Verhoogen, Eric; Frias, Judith A. - 2013
Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus … on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll … taxes. We develop a simple partial-equilibrium model of endogenous compliance by heterogeneous firms to guide the empirical …
Persistent link: https://www.econbiz.de/10010329189
Cover Image
Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information
Fellner, Gerlinde; Sausgruber, Rupert; Traxler, Christian - 2009
We run a large-scale natural field experiment to evaluate alternative strategies to enforce compliance with the law … mailings, leading to a substantial increase in compliance. Among different mailing conditions a legal threat that stresses a … information about others' behavior enhances compliance. However, the information condition has a positive effect in municipalities …
Persistent link: https://www.econbiz.de/10010294768
Cover Image
Testing enforcement strategies in the field : legal threat, moral appeal and social information
Fellner, Gerlinde; Sausgruber, Rupert; Traxler, Christian - 2009
We run a large-scale natural field experiment to evaluate alternative strategies to enforce compliance with the law … mailings, leading to a substantial increase in compliance. Among different mailing conditions a legal threat that stresses a … information about others' behavior enhances compliance. However, the information condition has a positive effect in municipalities …
Persistent link: https://www.econbiz.de/10010266015
Cover Image
Compliance der Compliance: Elektronische Analyseverfahren personenbezogener Daten zur Prävention und Aufdeckung geschäftsschädigender Handlungen in Unternehmen. Diskurs aus Anlass...
Albers, Felicitas G. - 2009
Im Rahmen einer umfassenden betrieblichen Compliance, also der Gewährleistung einer gesetzestreuen und regelkonformen … Verhalten im Unternehmen sowie aus ihnen resultierende Schäden vermieden werden. Dabei kommen IT-gestützte Verfahren zum Einsatz …, die ihrerseits den Anforderungen der Compliance, insbesondere hinsichtlich Datenschutz- und Mitbestimmungsrecht, genügen …
Persistent link: https://www.econbiz.de/10010266119
Cover Image
Testing enforcement strategies in the field: legal threat, moral appeal and social information
Fellner, Gerlinde; Sausgruber, Rupert; Traxler, Christian - 2009
We run a large-scale natural field experiment to evaluate alternative strategies to enforce compliance with the law … mailings, leading to a substantial increase in compliance. Among different mailing conditions a legal threat that stresses a … information about others' behavior enhances compliance. However, the information condition has a positive effect in municipalities …
Persistent link: https://www.econbiz.de/10010267008
Cover Image
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10010297653