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 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...

In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax...

"Steuergestaltung" ist zu einem Geschäft für Gutverdiener geworden, mit dessen Hilfe "Steuerschäden" legal abzuwenden sind und von dem eine hoch bezahlte "Industrie der Steuervermeidung" als Parallelgesellschaft lebt. Der Göttinger Rechtsanwalt nimmt sich akribisch (allein fast 50 Seiten...