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Capital structure and taxation of companies operating within national and multinational corporate groups : evidence from the Visegrad Group of countries
Kluzek, Marta; Schmidt-Jessa, Katarzyna - In: Journal of business economics and management 23 (2022) 2, pp. 451-481
The aim of this study is to review the level of debt and the impact of taxation on the capital structure of companies operating within national and multinational corporate groups in the countries of the Visegrad Group. In the research, financial data was used from 2012-2018 regarding entities...
Persistent link: https://www.econbiz.de/10013259024
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Are Spanish companies involved in profit shifting? : consequences in terms of tax revenues
Castillo-Murciego, Ángela; López Laborda, Julio - 2016
In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1 … terms of tax revenues for Spain. …
Persistent link: https://www.econbiz.de/10011490578
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Are Spanish companies involved in profit shifting? : consequences in terms of tax revenues
Castillo-Murciego, Ángela; López Laborda, Julio - 2017
In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using …. When the tax rate differences between Spain and the foreign countries vary by one percentage point, reported profits vary … results in the literature. Furthermore, the authors calculate the impact of this activity on Spain’s tax revenues from the …
Persistent link: https://www.econbiz.de/10011585509
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How to account for tax planning and tax uncertainty in valuation : separate vs. composite view
Knaisch, Jonas - 2022
I investigate how investors value tax planning and tax uncertainty for the case of publicly listed German firms. I compare two recent approaches how to account for tax uncertainty: the separate view by Drake et al. (2019) and the composite view by Jacob and Schütt (2020) to find the better...
Persistent link: https://www.econbiz.de/10013393553
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Tax uncertainty and dividend payouts
Amberger, Harald - 2017
I examine whether and to what extent tax uncertainty affects a firm's dividend payouts. Based on the argument that tax uncertainty impairs the persistence and predictability of after-tax cash flows, I hypothesize and find that firms with greater tax uncertainty exhibit a lower probability of...
Persistent link: https://www.econbiz.de/10011747298
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The underreporting of income by self-employed workers in Spain
Martinez-Lopez, Diego - In: SERIEs : Journal of the Spanish Economic Association 4 (2013) 4, pp. 353-371
This paper offers estimates of the underreporting of income by selfemployed workers using the Spanish household surveys over the period 2006–2009. We replicate the well-known approach by Pissarides and Weber (J Public Econ 39(1):17–32, 1989) but extending its interpretation for admitting...
Persistent link: https://www.econbiz.de/10010223429
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Bypassing Progressive Taxation : Fraud and Base Erosion in the Spanish Income Tax (1970-2001)
Torregrosa Hetland, Sara - 2015
introduction in Spain. The methodology combines an analysis of discrepancy with National Accounts and an econometric exercise …
Persistent link: https://www.econbiz.de/10013012256
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Heterogeneous Responses to Effective Tax Enforcement : Evidence from Spanish Firms
Almunia, Miguel - 2014
improve tax compliance. We use quasi-experimental variation provided by a Large Taxpayers Unit (LTU) in Spain to empirically …
Persistent link: https://www.econbiz.de/10013050272
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Heterogeneous Responses to Effective Tax Enforcement : Evidence from Spanish Firms
Almunia, Miguel - 2014
exploit quasi-experimental variation generated by a Large Taxpayers' Unit (LTU) in Spain, which devotes additional resources …
Persistent link: https://www.econbiz.de/10013050523
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Under the Radar : The Effects of Monitoring Firms on Tax Compliance
Almunia, Miguel - 2015
. We exploit quasi-experimental variation generated by a Large Taxpayers Unit (LTU) in Spain, which monitors firms with …
Persistent link: https://www.econbiz.de/10013016427