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Essays on banks and taxation
Gawehn, Vanessa - 2020
Persistent link: https://www.econbiz.de/10012418299
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Global firms, national corporate taxes : an evolution of incompatibility
Hebous, Shafik - 2020
How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is...
Persistent link: https://www.econbiz.de/10012288036
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Global firms, national corporate taxes : an evolution of incompatibility
Hebous, Shafik - 2020
How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is...
Persistent link: https://www.econbiz.de/10012301968
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Persistent link: https://www.econbiz.de/10014517798
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyse tax competition between a tax haven and a non-haven country for heterogeneous multinationals to evaluate the effects of...
Persistent link: https://www.econbiz.de/10014521242
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Audit Fees, PCAOB Sanctions, Sanction Risk, Sanction Risk Premiums, and Public Policy : Theoretical Framework and a Call for Research
Huber, Wm. Dennis - 2013
corporate disclosures made pursuant to the securities laws…” The Public Company Accounting Oversight Board (PCAOB) was created … as part of SOX and given a duty to impose monetary sanctions on PCAOB registered accounting firms for intentional … incorporated into audit fees and passed on to clients by registered accounting firms thereby subverting the intended purpose of the …
Persistent link: https://www.econbiz.de/10014154892
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Transparency, Information Shocks, and Tax Avoidance
Kerr, Jon N. - 2018
This study helps provide clarity to the prior mixed findings on the association between the transparency of the financial information environment and tax avoidance by studying the effect that transparency has on tax avoidance in a cross-country sample through aggregate - and firm-level tests. By...
Persistent link: https://www.econbiz.de/10012936276
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Should Accountants Be Punished for Aiding and Abetting Tax Evasion?
McGee, Robert W. - 2015
Should accountants be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...
Persistent link: https://www.econbiz.de/10014131676
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When is Tax Evasion Ethical? An Empirical Study of Armenian Opinion
McGee, Robert W.; Maranjyan, Tatyana B. - 2006
Tax evasion has probably existed ever since the first tax was imposed. But tax evasion - the illegal nonpayment of taxes - is not equally widespread. It is more prevalent in some countries than others. There are several reasons for this lack of homogeneity across time and cultures. Many studies...
Persistent link: https://www.econbiz.de/10014055371
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Corporate tax evasion and extortionist governments
Bayer, Ralph-C. (contributor); Kupzowa, Julia (contributor) - 2006
Persistent link: https://www.econbiz.de/10003337195