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Exemplifying the opportunities and limitations of blockchain technology through corporate tax losses
Morton, Elizabeth; Curran, Michael - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 177-205). 2023
Persistent link: https://www.econbiz.de/10013555587
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The Measurement of Corporate Tax Avoidance in the Presence of Net Operating Losses
Wolff, Hubertus - 2021
This article addresses the question whether net operating loss (NOL) observations can be implemented in the measurement … operating losses from their sample, they should be aware of misleading tax expense before and after loss-years that remain in … tax expenses of firms around loss years but that the loss structure in the data partly conceals the true development of U …
Persistent link: https://www.econbiz.de/10013234003
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How do most low ETR firms avoid paying taxes?
Christensen, Dane M.; Kenchington, David G.; Laux, Rick C. - In: Review of accounting studies 27 (2022) 2, pp. 570-606
Persistent link: https://www.econbiz.de/10013273520
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Taxing multinationals in the presence of internal capital markets
Köthenbürger, Marko; Stimmelmayr, Michael - 2013 - This version: July 2013
There is ample evidence that internal capital markets incur efficiency costs for multinational enterprises (MNEs). This paper analyzes whether tax avoidance behavior interacts with the costs of running an internal capital market and how policies of competing governments respond to it. We show...
Persistent link: https://www.econbiz.de/10009773919
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Taxing multinationals in the presence of internal capital markets
Köthenbürger, Marko; Stimmelmayr, Michael - 2013
There is ample evidence that internal capital markets incur efficiency costs for multinational enterprises (MNEs). This paper analyzes whether tax avoidance behavior interacts with the costs of running an internal capital market and how policies of competing governments respond to it. We show...
Persistent link: https://www.econbiz.de/10009774965
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Taxing multinationals in the presence of internal capital markets
Köthenbürger, Marko; Stimmelmayr, Michael - 2014
Persistent link: https://www.econbiz.de/10010358279
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Tax competition and profit shifting : on the relationship between personal and corporate tax rates
Fuest, Clemens; Weichenrieder, Alfons J. - 2002
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
Persistent link: https://www.econbiz.de/10011541078
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Tax competition and profit shifting : on the relationship between personal and corporate tax rates
Fuest, Clemens; Weichenrieder, Alfons J. - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 611-632
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
Persistent link: https://www.econbiz.de/10001720880
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Tax competition and profit shifting : on the relationship between personal and corporate tax rates ; [presented at CESifo Conference "Corporate and Capital Income Taxation in the E...
Fuest, Clemens; Weichenrieder, Alfons J. - 2002
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
Persistent link: https://www.econbiz.de/10001708664
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Tax Competition and Profit Shifting : On the Relationship between Personal and Corporate Tax Rates
Fuest, Clemens; Weichenrieder, Alfons J. - 2021
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...
Persistent link: https://www.econbiz.de/10013320356