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The Shareholder Response to Corporate Tax Planning Advice Regulation

Donohoe, Michael P. - 2020

We examine the shareholder response to heightened regulation of corporate tax planning advice through the covered opinions rules under U.S. Treasury Department Circular No. 230. These rules imposed extensive due diligence obligations and drafting requirements on tax professionals for a broad...

Persistent link: https://www.econbiz.de/10012841179

The three hurdles of tax planning : how business context, aims of tax planning, and tax manager power affect tax

Feller, Anna; Schanz, Deborah - 2014

planning. Second, tax managers can assume very different levels of power in their organization, determining the ability to …

Persistent link: https://www.econbiz.de/10010410576

The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design

Kiesewetter, Dirk; Manthey, Johannes - 2017

This paper analyses the relationship between corporate governance and tax avoidance. We use a regression discontinuity design (RDD) in a two-stage instrumental variable and take advantage of the exogenous variation in the index membership around the DAX and MDAX threshold. We suppose the...

Persistent link: https://www.econbiz.de/10011642955

Kosten und Nutzen von Aktienoptionsprogrammen

Simons, Dirk - 2002 - 1. Aufl.

Persistent link: https://www.econbiz.de/10001695363

Strong Corporate Governance Drives Tax Avoidance – Evidence from Germany using a Regression Discontinuity Design

Kiesewetter, Dirk - 2018

This paper analyses the relationship between corporate governance and tax avoidance. This study aims to highlight the wide-ranging effects of institutional investors, which channel into corporate policy. This analysis uses a regression discontinuity design (RDD) in a two-stage instrumental...

Persistent link: https://www.econbiz.de/10012934250

The Three Hurdles of Tax Planning : How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense

Feller, Anna - 2015

well-known explanations is a phenomenon called tax avoidance. We develop a grounded theory model of influences on corporate …. Second, tax managers can assume very different levels of power in their organization. The implementation of desirable tax … planning methods varies depending on this level of tax manager power. In conclusion, our three-hurdle grounded theory provides …

Persistent link: https://www.econbiz.de/10013032145

Corporate Tax Planning and Industry Concentration

Gallemore, John; Geest, Jesse van der; Jacob, Martin; … - 2023

Recent research has documented that industry concentration has increased significantly over the past 25 years, with potentially negative consequences for competition, productivity, and social welfare. Some have suggested that greater corporate tax planning by industry leaders, which can provide...

Persistent link: https://www.econbiz.de/10014351310

Die Entlohnung des Managements beim (Leveraged) Management Buy-Out : Gestaltung aus ökonomischer und steuerlicher Sicht

Jepsen, Thomas C. - 2007

Persistent link: https://www.econbiz.de/10013433760

Reaction to ambiguity as a signal for tax reporting aggressiveness : evidence from German income tax return data

Kühne, Daniela - 2020

This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in an exploitative manner. In other words, firms and...

Persistent link: https://www.econbiz.de/10012285808

Voluntary disclosure, tax avoidance and family firms

Boubaker, Sabri; Derouiche, Imen; Hung Nguyen - In: Journal of management & governance 26 (2022) 1, pp. 129-158

Persistent link: https://www.econbiz.de/10013190797