revenue from the graduate tax. -- Human capital investment ; educational risk ; wage risk ; learning effort ; graduate …

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to … provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of … multinational firms (Luxembourg Leaks). We analyze ATRs as tax uncertainty shields from both the taxpayers' and the tax authorities …

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax … certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not … exceed a certain threshold. We integrate this finding into the tax authorities' decision whether to offer ATRs. We find that …

Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries …, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the … circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We …