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Country-by-country reporting : tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10011594822
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Book-tax conformity : empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
-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 the close link between financial and tax accounting in Germany, we … that this reporting gap is largely attributable to legal differences between financial and tax accounting and we cannot …
Persistent link: https://www.econbiz.de/10009572450
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International …
Persistent link: https://www.econbiz.de/10011543450
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Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland : eine empirische Analyse verschiedener Gestaltungsoptionen
Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010
Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...
Persistent link: https://www.econbiz.de/10003951045
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Intensifying the use of benefit sanctions : an effective Tool to shorten welfare receipt and speed up transitions to employment?
Boockmann, Bernhard; Thomsen, Stephan L.; Walter, Thomas - 2009
Benefit sanctions imposed on non-compliant welfare recipients are a new element in the German welfare system. In practice, the sanction policy and the application of sanctions vary considerably across the 439 welfare agencies. Based on combined administrative and survey data, these differences...
Persistent link: https://www.econbiz.de/10003902960
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Profit shifting and aggressive tax planning by multinational firms : issues and options for reform
Fuest, Clemens (contributor) - 2013 - This version: October 2013
This paper discusses the issue of profit shifting and “aggressive” tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by...
Persistent link: https://www.econbiz.de/10010193747
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Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2014
, that CbCR cannot be based on extended financial accounting standards. Moreover, we argue that even separate CbCR templates …
Persistent link: https://www.econbiz.de/10010249636
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Profit shifting and ‘aggressive’ tax planning by multinational firms : issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - 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...
Persistent link: https://www.econbiz.de/10009777621
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Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.; Ludwig, Christopher; Nicolay, Katharina; … - 2018
We employ an event study methodology to investigate the stock price reaction around the day of the political decision to include a country-by-country reporting obligation for EU financial institutions. We do not find significant abnormal returns for the banks affected. Sample splits according to...
Persistent link: https://www.econbiz.de/10011821075
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
distribution of tax consequences among heterogeneous firms. The model processes firm-level financial accounting input data and …
Persistent link: https://www.econbiz.de/10003969889