Similar Search Results

Gender and Attitude Toward the Ethics of Tax Evasion : A Comparison of European and Asian Views

Wei, Wei; McGee, Robert W. - 2016

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that … have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 … European countries on the ethics of tax evasion. The study found that, although there is widespread opposition to tax evasion …

Persistent link: https://www.econbiz.de/10014035172

Profit shifting by multinationals : indirect evidence from European micro data

Dischinger, Matthias - 2007 - Version: September 15, 2007

We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro database of European subsidiaries of multinationals...

Persistent link: https://www.econbiz.de/10010439357

Is it just luring reported profit? : the case of European patent boxes

Köthenbürger, Marko; Liberini, Federica; Stimmelmayr, … - 2018

Patent box regimes have become increasingly popular as an instrument to attract taxable income from intellectual property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational enterprises (MNEs). We proxy the ability to access the tax benefit...

Persistent link: https://www.econbiz.de/10011853292

Explaining the Shadow Economy in Europe : Size, Causes and Policy Options

Kelmanson, Ben - 2020

This paper examines the drivers, and reestimates the size of shadow economies in Europe, with a focus on the emerging economies, and recommends policies to increase formality. The size of shadow economies declined across Europe in recent years but remains significant, especially in Eastern...

Persistent link: https://www.econbiz.de/10012843499

US Tax Reform : Potential Impact on Europe and EU Corporations (Presentation Slides)

Avi-Yonah, Reuven S. - 2018

Tax Cuts and Jobs Act (“TCJA”) signed into law by President Trump on 22 December 2017 contains multiple provisions that significantly impact Europe and the way European corporations are being taxed by the US. The US corporate tax rate is set to be 21% (reduced from 35%). Most importantly,...

Persistent link: https://www.econbiz.de/10012917068

Evaluating Cross-National Variations in Envelope Wage Payments in EastCentral Europe

Williams, Colin - 2017

This article seeks to explain the cross-national variations in the tendency of employers to underdeclared salaries by paying formal employees an undeclared (‘envelope') wage in addition to their official declared salary. Analysing the prevalence, size and nature of envelope wage payments...

Persistent link: https://www.econbiz.de/10012967073

On the Future of Business Income Taxation in Europe

de Wilde, Maarten Floris - 2019

How should “Europe” respond to society’s calls for a sound and properly functioning corporate tax system for the internal market? With the aim of contributing to the deliberations on this subject, the proposal of the author is to remodel the CCTB/CCCTB draft directives into a unitary...

Persistent link: https://www.econbiz.de/10014105124

Opportunities to Divert, Firm Value, and Taxation : Theory and Evidence from European Firms

Krämer, Robert - 2011

We study the relationship between opportunities for managerial diversion, corporate tax system parameters and the return on shareholder funds. Theoretically, in a simple game between corporate insiders and outsiders, higher costs of diversion increase the return. European firm-level data lend...

Persistent link: https://www.econbiz.de/10013120189

Tax-Motivated Profit Shifting in Big 4 Networks : Evidence from Europe

Elemes, Anastasios; Blaylock, Bradley S.; Spence, Crawford - 2021

Accounting research on tax has primarily focused on documenting the income shifting strategies of multinational corporations. However, no studies, as far as we are aware, have hitherto explored how large accountancy firms manage their own tax affairs despite being huge economic entities in their...

Persistent link: https://www.econbiz.de/10013228432

E-formalisation in Europe

Williams, Colin - 2021

The aim of this report is to evaluate “e-formalization” in European countries. To tackle informality, the lockdown and physical distancing measures resulting from the COVID-19 pandemic has resulted in a decrease in onsite workplace inspections in Europe and the greater use of e-initiatives...

Persistent link: https://www.econbiz.de/10013314091

1
2
3
4
5
6
7
8
9
10
Next
Last