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The efficiency costs of dividend taxation with managerial firms : presented at CESifo Area Conference on Public Sector Economics, April 2015

Köthenbürger, Marko; Stimmelmayr, Michael - 2015

The paper analyzes the efficiency costs of dividend taxation in an effort-based corporate agency model in which non-verifiable managerial effort enhances taxable profits. We show that investment changes following a rise in dividend taxes might not be sufficient to infer the efficiency cost of...

Persistent link: https://www.econbiz.de/10011374208

Managerial Career Concerns and Corporate Tax Avoidance : Evidence from the Inevitable Disclosure Doctrine

Li, Ningzhong - 2018

This study examines the effect of managers' career concerns on tax avoidance using the staggered recognition by state … managers from joining or forming a rival company. We argue that the IDD recognition increases the cost of job loss for managers … influence the current employer's assessment of their ability. The IDD recognition also reduces opportunities for managers who …

Persistent link: https://www.econbiz.de/10012908935

A literature review on the dual effect of corporate tax planning and managerial power on executive compensation structure

Hlaing, Khin Phyo; Stapleton, Andrea - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 2, pp. 387-423

Persistent link: https://www.econbiz.de/10013325979

A negotiation-based model of tax-induced transfer pricing

Becker, Johannes; Davies, Ronald B. - 2014

We present a new model of tax induced transfer pricing as an alternative to the oft-used concealment model. Inspired by interviews with practitioners, we consider a large multinational firm which is audited by the tax authority in the high-tax location. When this country adjusts the transfer...

Persistent link: https://www.econbiz.de/10010374078

A negotiation-based model of tax-induced transfer pricing

Becker, Johannes; Davies, Ronald B. - 2014

Persistent link: https://www.econbiz.de/10010383340

The tax sensitivity of debt in multinationals : a review

Schjelderup, Guttorm - 2015

The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups. Studies of multinational firms show that the tax sensitivity of debt...

Persistent link: https://www.econbiz.de/10011384345

How large is the corporate tax base erosion and profit shifting? : a general equilibrium approach

Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - 2018

This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...

Persistent link: https://www.econbiz.de/10011793853

Negotiated transfer prices

Becker, Johannes; Davies, Ronald B. - 2015

The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited. We present an alternative model based...

Persistent link: https://www.econbiz.de/10011378962

Tax losses and ex-ante offshore transfer of intellectual property

Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - 2021

We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the...

Persistent link: https://www.econbiz.de/10012607400

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - 2021

This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...

Persistent link: https://www.econbiz.de/10012417748