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We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro database of European subsidiaries of multinationals...
Persistent link: https://www.econbiz.de/10010439357
We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximises a weighted sum of profits and a CSR objective which depends on output and the firm's contribution to public good provision, i.e. tax payments....
Persistent link: https://www.econbiz.de/10011924577
sein muss und warum es vorteilhaft ist, wenn eine solche Ethik als ökonomische Theorie der Moral operiert, ((b)) wie eine … Theorie für die Praxis nicht verarmt, sondern bereichert wird und ((c)) wie - angesichts einer erneut heftig geführten …) business ethics to management analysis and education. As a first step, the paper argues that business ethics theory needs to …
Persistent link: https://www.econbiz.de/10011758063
Persistent link: https://www.econbiz.de/10012665255
Persistent link: https://www.econbiz.de/10012806078
Firms are heterogeneous in size, productivity, ownership concentration, governance, financial structure and other dimensions. This paper introduces a stylized theoretical framework to account for such differences and to explain the heterogeneous tax sensitivity of firm-level investments across...
Persistent link: https://www.econbiz.de/10010412040
Real Option Theory perspective, in order to find an explanation for the difficult shift of companies' aggressive tax … planning strategies to more sustainable tax behavior. The Real Option Theory shows that, as long as the option to ‘delay' the …
Persistent link: https://www.econbiz.de/10012828288
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...
Persistent link: https://www.econbiz.de/10013045759
We investigate the relationship between government deficits and corporate tax avoidance. We propose three channels through which government deficits can affect corporate tax avoidance, including (i) perceptions of expected tax enforcement, (ii) managers’ sense of civic duty, and (iii)...
Persistent link: https://www.econbiz.de/10014085210
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...
Persistent link: https://www.econbiz.de/10012534611