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Corporate taxation in Senegal : reform and tax avoidance

Bertinelli, Luisito; Bourgain, Arnaud; Dieng, Seydi Ababacar - 2024

Persistent link: https://www.econbiz.de/10015156732

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10013428280

Formula apportionment : factor allocation and tax avoidance

Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...

Persistent link: https://www.econbiz.de/10011401184

How do investors value the publication of tax information? : evidence from the European public country-by-country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021

We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a...

Persistent link: https://www.econbiz.de/10012648417

Can European banks' country-by-country reports reveal profit shifting? : an analysis of the information content of EU banks' disclosures

Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, … - 2019

. However, the lack of important economic variables (total assets and staff cost) impedes an exact estimation of banks' profit …

Persistent link: https://www.econbiz.de/10012109754

Quantifying the OECD BEPS indicators : an update to BEPS Action 11

Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina; … - 2021

and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected …. Third, the replication of Indicator 5, which intends to capture profit shifting through intangibles, shows a stable trend of … comes at the price of making them vulnerable to a number of confounding factors and economic effects that go beyond profit …

Persistent link: https://www.econbiz.de/10012431825

Tax incentives to appear small : evidence from Thai firms and corporate groups

Banternghansa, Chanont; Athiphat Muthitacharoen; … - 2021

Persistent link: https://www.econbiz.de/10012505176

Qualitative information disclosure : is mandating additional tax information disclosure always useful?

Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2021 - This draft: April 2021

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

Leveling the playing field? : a qualitative and quantitative examination of the EU directive on public country-by-country reporting

Gundert, Hannah; Spengel, Christoph; Weck, Stefan - 2024 - This version: March 2024

The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks to bolster tax transparency requirements for...

Persistent link: https://www.econbiz.de/10014504851

Tax strategy disclosure : a greenwashing mandate

Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

Persistent link: https://www.econbiz.de/10013268011