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Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...
Persistent link: https://www.econbiz.de/10010957604
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Tax planning of R&D intensive multinationals
Heckemeyer, Jost H.; Richter, Katharina; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
intensity between agents in the firm. We develop and test a theory, based on the organizational design literature, for the … intensity in which the tax department strives to coordinate with managers from other business units in order to intervene in …'s role. Using data from a confidential survey taken in 2012 of top financial and tax managers of very large multinational …
Persistent link: https://www.econbiz.de/10011104998
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Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10011104993
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The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2005
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10005098070
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The Impact of Personal and Corporate Taxation on Capital Structure Choices
Voeller, Dennis; Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2008
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...
Persistent link: https://www.econbiz.de/10005098264
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Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betriebsvermögensvergleich nach § 5 Abs. 1 EStG (Steuerbilanz)
Scheffler, Wolfram; Köstler, Melanie - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
In diesem Beitrag werden die Gewinnermittlungsregelungen nach dem RLE (GKB / GUB) mit der deutschen Gewinnermittlung durch einen Betriebsvermögensvergleich nach § 5 Abs. 1 EStG (Steuerbilanz) verglichen. Durch einen detaillierten qualitativen Belastungsvergleich wird aufgezeigt, in welchen...
Persistent link: https://www.econbiz.de/10010985613
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Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)
Scheffler, Wolfram; Köstler, Melanie - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
In diesem Beitrag werden die im Richtlinienentwurf enthaltenen Vorschriften zum Einstieg in eine GKKB bzw. zum Ausstieg aus einer GKKB daraufhin untersucht, wie diese sich bei Einführung einer GKB / GUB (Übergang von einer Steuerbilanz auf eine GKB / GUB) auswirken würden. Der Einstieg in...
Persistent link: https://www.econbiz.de/10010985658
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
Persistent link: https://www.econbiz.de/10010957649
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International Tax Planning in the Age of ICT
Schäfer, Anne; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2004
The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value. Besides, geographic distances tend to be...
Persistent link: https://www.econbiz.de/10005098381
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Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by describing...
Persistent link: https://www.econbiz.de/10010957732