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We investigate the effects of a qualitative tax disclosure mandate aimed at improving tax transparency and compliance by imposing reputational costs for firms. We use, as an exogenous shock, the 2016 UK reform that required large businesses to disclose their tax strategy. We find that treated...
Persistent link: https://www.econbiz.de/10015108225
direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by … and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis …
Persistent link: https://www.econbiz.de/10013428119
In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...
Persistent link: https://www.econbiz.de/10013428362
Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of the tax and accounting rules for different compensation...
Persistent link: https://www.econbiz.de/10013428338
Persistent link: https://www.econbiz.de/10015156732
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of …
Persistent link: https://www.econbiz.de/10013428252
This paper shows the strategic aspects of international outsourcing in an oligopolistic market, if outsourcing is … integrated production and thus leads to more outsourcing. Additionally, we analyse how domestic costs and taxation affect the … and therefore, increase employment. Concerning the impact of taxation, we find that a lower consumption tax on output …
Persistent link: https://www.econbiz.de/10008796598
, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover …, constructed using a detailed microsimulation model. -- tax incidence ; wage determination ; corporate income taxation ; corporate …
Persistent link: https://www.econbiz.de/10009390287
countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti …
Persistent link: https://www.econbiz.de/10014322548
Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...
Persistent link: https://www.econbiz.de/10013435301