[Einführung] In den Medien und der Öffentlichkeit werden internationale Steuervermeidung von Konzernen und Steuerhinterziehung im Allgemeinen lautstark diskutiert und durch prominente Einzelbeispiele von vorwiegend US-amerikanischen Konzernen 'anekdotisch' bewiesen. Dabei kann sogar ein...

The question of why some companies pay more taxes than others is a widely investigated topic of interest. One of the famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on corporate tax planning through a series of 19 in-depth...

This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal would guarantee neutrality regarding investment decisions and at the same time increase cost- efficiency. The proposal is based on the S-base cash flow tax, where transactions...