The OECD project against BEPS has brought and initiated many changes - among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter...

Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...

This paper aims to assess tax policy reforms that can sustain universal basic income programs and foster long-term growth and welfare in a currency union that faces fiscal rule constraints and inequality. To address this ongoing government and economics' debate, we developed a Dynamic Stochastic...

The integrated circuit (IC) industry's role in promoting sustained economic growth makes it highly valued by governments worldwide. Based on the late-mover advantage and market failure theories, this study demonstrates the importance of government intervention in industrial technological...

Various obstacles, such as a shortage of skilled workers, high labour costs, high corporate taxes, as well as increasing regulatorydensity and high-energy costs, hamper investment in Germany. In particular, the lack of significant tax reforms has eroded Germany's tax at-tractiveness compared to...

Deutschland ist im internationalen Vergleich ein Hochsteuerland. So liegt die Tarifbelastungdeutscher Kapitalgesellschaften mit etwa 30 % um fast 10 Prozentpunkte oberhalb desEU-Durchschnitts. Teilweise wird vermutet, dass die tatsächliche Steuerbelastung von denUnternehmen aufgrund von...

This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers' compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20...

This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021. We document that A-rated taxpayer firms have less excess goodwill; A-rated firms reduce excess goodwill by 0.005...

Purpose - This paper aims to examine how bank stress tests affect bank tax planning. Design/methodology/approach - The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on...