Der Beitrag befasst sich mit der konkreten Ermittlung von Verrechnungspreisen für ertragsteuerliche Zwecke multinationaler Unternehmen. Es wird aufgezeigt, dass insofern die Average-Methode bei der Ermittlung der Interquartilsbandbreite für die steuerpflichtigen Unternehmen regelmäßig zu...

We use rich, micro-level tax return data for the entire population of small and mediumsized German restaurants and find empirical evidence that these firms employ the misclassification of meal consumption type as a VAT evasion strategy. Using difference-in-differences as well as...

We use administrative micro-level data of all 1,799,066 divorce cases in Germany over the 2006 to 2015 period to empirically show that marriages with weddings at year end last considerably shorter than does the average (median) marriage. Specifically the average (median) difference (conditional...

We present a novel research design to detect target-driven earnings management in accounting data. As a particular concern in this line of research, information about the exact earnings target value of a given firm is often not available. We therefore develop an empirical strategy that does not...

This paper investigates firms’ responses to threshold-dependent intensity of tax enforcement. We use administrative tax return data over the entire population of German firms and exploit industry variation in firm size thresholds applied by the tax administration. In our setting, each...

Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...