Showing 1 - 10 of 11,345
Persistent link: https://www.econbiz.de/10010358295
The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between...
Persistent link: https://www.econbiz.de/10010259636
The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between...
Persistent link: https://www.econbiz.de/10010487270
Persistent link: https://www.econbiz.de/10011287255
Persistent link: https://www.econbiz.de/10011589361
Persistent link: https://www.econbiz.de/10011414724
We employ states' enactment of constituency statutes as plausibly exogenous shocks to the marginal cost of corporate social responsibility (CSR) and examine the relation between CSR and corporate tax avoidance. We find almost no evidence of an association between the enactment of constituency...
Persistent link: https://www.econbiz.de/10012853643
Exemptions from costly policy measures are frequently applied to alleviate financial burdens to specific market participants. Using a stated-choice experiment with around 6,000 German household heads, we test how exemptions for low-income households and energy-intensive companies influence the...
Persistent link: https://www.econbiz.de/10013280025
Persistent link: https://www.econbiz.de/10011731470
Persistent link: https://www.econbiz.de/10013166881