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  • Search: subject_exact:"Steuerumgehung"
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Year of publication
Subjects
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Steuervermeidung 1,789 Tax avoidance 1,787 Theorie 361 Theory 361 USA 319 United States 318 Steuermoral 207 Tax compliance 206 Einkommensteuer 160 Income tax 158 Steuerstrafrecht 153 Criminal tax law 151 Deutschland 138 Corporate taxation 133 Unternehmensbesteuerung 133 Germany 125 Schattenwirtschaft 122 Underground economy 120 Tax evasion 117 tax evasion 116 Multinationales Unternehmen 114 Transnational corporation 108 Besteuerungsverfahren 104 Taxation procedure 104 Welt 93 World 93 Steuerpolitik 87 Steuerflucht 84 Tax policy 84 Cross-border tax evasion 83 Internationales Steuerrecht 82 Gewinnverlagerung 79 Income shifting 79 tax avoidance 79 Steuerrecht 76 Steuerplanung 74 Sales tax 73 Tax law 73 Umsatzsteuer 73 International tax law 72
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Online availability
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Free 421 Undetermined 39
Type of publication
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Article 1,019 Book / Working Paper 806 Journal 1
Type of publication (narrower categories)
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Article in journal 888 Aufsatz in Zeitschriften 888 Graue Literatur 601 Non-commercial literature 601 Arbeitspapier 512 Working Paper 512 Article in book 133 Aufsatz im Buch 133 Dissertation 82 Thesis 82 Hochschulschrift 71 Collection of articles of several authors 51 Sammelwerk 51 Congress report 23 Kongressschrift 23 Kongress 19 Collection of articles written by one author 18 Sammlung 18 Amtsdruckschrift 16 Government document 16 Dissertation u.a. Prüfungsschriften 13 Bibliographie enthalten 8 Bibliography included 8 Konferenzschrift 7 Commentary 6 Kommentar 6 Survey 5 Übersichtsarbeit 5 Bibliographie 4 CD-ROM 4 Elektronischer Datenträger 4 Aufsatzsammlung 3 CD-ROM, DVD 3 Mehrbändiges Werk 3 Multi-volume publication 3 Reprint 3 Handbook 2 Handbuch 2 Lehrbuch 2 Case study 1
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Language
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English 1,577 German 174 French 21 Spanish 20 Russian 14 Italian 7 Hungarian 6 Undetermined 6 Portuguese 5 Danish 4 Dutch 4 Polish 2 Croatian 1 Norwegian 1 Slovak 1 Serbian 1 Swedish 1 Ukrainian 1
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Persons
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Slemrod, Joel 29 Alm, James 22 Kirchler, Erich 22 Torgler, Benno 22 Schneider, Friedrich 17 Desai, Mihir A. 16 Goerke, Laszlo 16 Hines, James R. 13 Chiarini, Bruno 12 Fuest, Clemens 12 Williams, Colin C. 12 Tonin, Mirco 11 Dharmapala, Dhammika 10 Hanousek, Jan 10 Maciejovsky, Boris 10 Halla, Martin 9 Ohlsson, Henry 9 Onji, Kazuki 9 Palda, K. Filip 9 Spengel, Christoph 9 Busato, Francesco 8 Hanlon, Michelle Lee 8 Piolatto, Amedeo 8 Roine, Jesper 8 Alstadsæter, Annette 7 Doerrenberg, Philipp 7 Duncan, Denvil 7 Johannesen, Niels 7 Kolm, Ann-Sofie 7 Kopczuk, Wojciech 7 Kreiner, Claus Thustrup 7 Maydew, Edward L. 7 Nordblom, Katarina 7 Ognedal, Tone 7 Paetzold, Jörg 7 Panadés i Martí, Judith 7 Rablen, Matthew D. 7 Saez, Emmanuel 7 Schjelderup, Guttorm 7 Sikka, Prem 7
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Institutions
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OECD 24 International Fiscal Association 8 USA / General Accounting Office 3 Ekonomiska forskningsinstitutet <Stockholm> 2 Erich-Schmidt-Verlag <Berlin> 2 Institute for Fiscal Studies 2 Institutet för Internationell Ekonomi <Stockholm> 2 ANU College of Asia and the Pacific 1 Aarhus Universitet / Afdeling for Nationaløkonomi 1 American Bar Association / Section of Taxation 1 American Enterprise Institute for Public Policy Research 1 Amsterdams Instituut voor ArbeidsStudies 1 Andrew Young School of Policy Studies / International Studies Program 1 Australia-Japan Research Centre 1 Australian Tax Research Foundation 1 Australien / Auditor General 1 Bundesverband der Deutschen Industrie 1 Canadian Tax Foundation 1 Carleton University / Department of Economics 1 Center for Economic Analysis <Boulder, Colo.> 1 Center for Economic Research <Tilburg> 1 Center for Public Integrity <Washington, DC> 1 Centre for International Economic Studies 1 Citizens for Tax Justice 1 Colloque national sur le thème de "l'imposition du capital" <1., 2014, Nizza> 1 Commonwealth Association of Tax Administrators 1 Conference "Cash on Trial" <2015, Zürich> 1 Corporate Management Tax Conference <1988, Toronto> 1 Crawford School of Economics and Government 1 Denknetz <(Körperschaft)> / Fachgruppe Politische Ökonomie 1 Deutschland <Bundesrepublik> / Bundesregierung 1 Escola de Pós-Graduação em Economia <Rio de Janeiro> 1 European Network on Debt and Development 1 Europäische Kommission 1 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 1 Europäische Union / Rat 1 Europäisches Institut für Internationale Wirtschaftsbeziehungen 1 FinanzBuch Verlag 1 Frankreich / Section de l'Economie et des Finances 1 Fraser Institute 1
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Published in...
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Working paper 62 Journal of public economics 48 CESifo working papers 37 Journal of economic psychology : research in economic psychology and behavioral economics 33 National tax journal 33 OECD/G20 base erosion and profit shifting project 23 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 20 Public finance 19 Discussion paper / Centre for Economic Policy Research 16 Public finance review : PFR 16 Working papers 16 The accounting review : a journal of the American Accounting Association 15 Discussion paper series 14 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 13 Journal of financial economics 13 Discussion paper 12 British tax review 11 International tax and public finance 11 American economic journal : a journal of the American Economic Association 10 Economics letters 10 Journal of economic behavior & organization : JEBO 10 Mu̐helytanulmányok / Magyar Tudományos Akadémia, Közgazdaságtudományi Intézet 10 Tax avoidance and the rule of law 10 Working paper / Oxford University Centre for Business Taxation 10 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 9 FinanzArchiv : public finance analysis 9 Income tax compliance : a report of the ABA Section of Taxation Invitational Conference on Income Tax Compliance, March 16-19, 1983, Reston, VA 9 Intertax : international tax review 9 WWZ discussion papers 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 Cahiers de droit fiscal international 8 Public choice 8 The American economic review 8 The journal of applied business research 8 WU international taxation research paper series : research papers 8 World tax journal : WTJ 8 ZEW discussion papers 8 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 7 Discussion paper series : discussion paper 7 Economic modelling 7
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Sources
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ECONIS (ZBW) 1,801 USB Cologne (EcoSocSci) 25
Showing 1 - 50 of 1,826
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Underground activities and labour market performance
Kolm, Ann-Sofie; Larsen, Birthe - 2018
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Essays on inequality and finance
Dwarkasing, Mintra - 2017
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Global distribution of revenue loss from tax avoidance : re-estimation and country results
Cobham, Alex; Janský, Petr - International Centre for Tax and Development - 2017
International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first...
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Welfare cost of the real estate transfer tax
Büttner, Thiess - 2017
This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensively from the empirical...
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The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
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The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
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Procrastination and property tax compliance : evidence from a field experiment
Chirico, Michael; Inman, Robert P.; Loeffler, Charles Martin - 2017
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The deterrence effect of whistleblowing : an event study of leaked customer information from banks in tax havens
Johannesen, Niels; Stolper, Tim B. M. - 2017
We document that the first leak of customer information from a tax haven bank caused a significant decrease in the market value of Swiss banks known to be assisting with tax evasion and that the decrease was largest for the banks most strongly involved. These findings suggest that markets...
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The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017 - First version: January 19, 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
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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...
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Tax avoidance and optimal income tax enforcement
Gamannossi degl Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
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Tre grupper skatteytere i søkelyset : har de ulike kjennetegn?
Andersson, Jonas; Lillestøl, Jostein - 2017
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Taxing multinationals beyond borders : financial and locational responses to CFC rules
Clifford, Sarah - 2017
Using a large panel dataset on worldwide operations of multinational firms, this paper studies one of the most advocated anti-tax-avoidance measures: Controlled Foreign Corporation rules. By including income of foreign low-tax subsidiaries in the domestic tax base, these rules create incentives...
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International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the UK
Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - 2017
This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lowertaxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2017
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...
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You've got mail : a randomised field experiment on tax evasion
Bott, Kristina M.; Cappelen, Alexander W.; Sørensen, … - 2017
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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...
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Tax audits as scarecrows : evidence from a large-scale field experiment
Bérgolo, Marcelo L.; Ceni, Rodrigo; Cruces, Guillermo; … - 2017
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Trading offshore : evidence on banks' tax avoidance
Langenmayr, Dominika; Reiter, Franz - 2017
Little is known about how banks shift profits to low-tax countries. Because of their specific business model, banks use profit shifting channels different from those of other firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to...
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2017 - This version: September 29, 2017
We investigate the effects of an institutional mechanism that incentivizes tax payers to blow the whistle on collusive corruption and tax compliance. We do this through a leniency program. In our experiment we nest collusive corruption within a tax evasion framework. We not only study the effect...
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Tax evasion in oil-exporting countries : the case of Iran
Samadi, Ali Hussein; Sajedianfard, Najmeh - In: Iranian economic review : journal of University of Tehran 21 (2017) 2, pp. 241-267
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Entwicklungslinien und Zukunft des deutsch-europäischen Steuerrechts : Brexit - Auswirkungen auf Europa : Tagungsband zur ifst-Jahrestagung am 26. Juni 2017
Dobratz, Lars (contributor); Haas, Wolfang (contributor);  … - ifst-Jahrestagung <Berlin> - 2017
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Überlegungen zur Reform der Hinzurechnungsbesteuerung
Haase, Florian - 2017
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Fiscal policy with an informal sector
Ntellas, Charēs; Malliaropulos, Dimitris; … - 2017
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Glass barriers : constraints to women’s small-scale cross-border trade in Cambodia and Lao PDR
Seror, Marlon; Record, Richard; Clarke, Julian - 2017
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A collateral tax sanction: When does it mimic a welfare-improving tag?
Kuchumova, Yulia - 2017
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CEO political preference and corporate tax sheltering
Francis, Bill B.; Hasan, Iftekhar; Sun, Xian; Wu, Qiang - 2016
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On tax evasion, entrepreneurial generosity and fungible assets
Bittschi, Benjamin; Borgloh, Sarah; Moessinger, Marc-Daniel - 2016
We estimate the effects of income from various sources on charitable giving using administrative German income tax data. We demonstrate that charitable contributions are not uniformly affected by different income types. While business and capital income exhibit a positive effect, the remaining...
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Taxes and peer effects
Bird, Andrew; Edwards, Alexander; Ruchti, Thomas G. - 2016
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Tax bunching by owners of small corporations
Bettendorf, Leon; Lejour, Arjan Marcel; Riet, Maarten van 't - 2016
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Anticipation, tax avoidance, and the price elasticity of gasoline demand
Coglianese, John; Davis, Lucas W.; Kilian, Lutz; Stock, … - 2016
Least-squares estimates of the response of gasoline consumption to a change in the gasoline price are biased toward zero, given the endogeneity of gasoline prices. A seemingly natural solution to this problem is to instrument for gasoline prices using gasoline taxes, but this approach tends to...
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Anti-avoidance costings : an evaluation
Johal, Surjinder; Sousa, João - 2016
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Virtual currencies and beyond : initial considerations
He, Dong; Habermeier, Karl Friedrich; Leckow, Ross B.; … - 2016
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Cross-border tax evasion under a unilateral FATCA regime
Dharmapala, Dhammika - 2016 - Revised version - March 2016
Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request. In 2010, the US Congress enacted the Foreign Account Tax Compliance Act (FATCA),...
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Driving to drink : tax avoidance along the Washington-Oregon border
LoPiccalo, K. - 2016
This paper uses store-level data on consumer liquor revenues and volume sales in Oregon to estimate the effect of state tax differentials on consumer demand. Liquor privatization in Washington led to higher prices from new taxes. I calculate the impact of tax incidence on tax avoidance using...
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Distributional implications of joint tax evasion
Nygård, Odd E.; Slemrod, Joel; Thoresen, Thor Olav - 2016
Both buyers and sellers of goods and services may bene.t from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non-taxed lower-priced product. The distributional implications...
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Avoiding taxes by transfers within the family
Di Porto, Edoardo; Ohlsson, Henry - 2016
We document an episode with considerable tax avoidance that occurred in Italy after 2008 when the Italian government reformed the property taxation by abolishing taxation on principal residences and increasing taxation on secondary properties. In presence of a very low inter vivos gift tax,...
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Corporate tax minimization and stock price reactions
Blaufus, Kay; Möhlmann, Axel; Schwäbe, Alexander - 2016
Tax minimization strategies may lead to significant tax savings, which could, in turn, increase firm value. However, such strategies are also associated with significant costs, such as expected penalties and planning, agency, and reputation costs. The overall impact of firms' tax minimization...
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Are less developed countries more exposed to multinational tax avoidance? : method and evidence from micro-data
Johannesen, Niels; Tørsløv, Thomas; Wier, Ludvig - 2016
We use a global dataset with information on 210,000 corporations in 102 countries to investigate whether cross-border profit shifting by multinational firms is more prevalent in less developed countries. We propose a novel technique to study aggressive profit shifting and improve the credibility...
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The new corporate migration tax diversion through inversion
Hwang, Cathy - 2016
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Voluntary disclosure schemes for offshore tax evasion : an analysis
Gould, Matthew; Rablen, Matthew D. - 2016
In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...
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The effect of foreign institutional ownership on corporate tax avoidance : international evidence
Hasan, Iftekhar; Kim, Incheol; Teng, Haimeng; Wu, Qiang - 2016
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Informal unemployment and education
Kolm, Ann-Sofie; Larsen, Birthe - In: IZA Journal of Labor Economics 5 (2016) 8, pp. 1-36
This paper develops a four-sector equilibrium search and matching model with informal sector employment opportunities and educational choice. We show that underground activities reduce educational attainments if informal employment opportunities mainly are available for low-educated workers. A...
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Study and reports on the VAT gap in the EU-28 member states : 2016 final report
Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2016
The analysis serves as the Final Report for the DG TAXUD Project 2015/CC/131, "Study and Reports on the VAT Gap in the EU-28 Member States", which is a follow up to the reports published in 2013, 2014, and 2015. In this report, estimates of the VAT Gap and the Policy Gap for the year 2014 are...
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Tax-minded executives and corporate tax strategies : evidence from the 2013 tax hikes
Pérez Cavazos, Gerardo; Perez-Silva, Andreya M. - 2016
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
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Taxing high-income earners : tax avoidance and mobility
Esteller-Moré, Alejandro; Piolatto, Amedeo; Rablen, … - 2016
The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate signifi cant positive spillovers, but are also highly mobile: a 1% increase...
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Accounting versus real production responses among firms to tax incentives : bunching evidence from Hungary
Mosberger, Pálma - 2016
Existing evidence indicates that companies' reported earnings react to tax incentives, but we do not know whether these are accounting responses, evasion responses or real responses. This paper tests for the responses using a quasi-experimental design of a corporate minimum tax scheme introduced...
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Income shifting using a cost sharing arrangement
De Simone, Lisa; Sansing, Richard C. - 2016 - Last revised: September 5, 2016
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Tax evasion in a cournot oligopoly with endogenous entry
Goerke, Laszlo - 2016
If an additional competitor reduces output per firm in a homogenous Cournot-oligopoly, market entry will be excessive. Taxes can correct the so-called business stealing externality. We investigate how evading a tax on operating profits affects the excessive entry prediction. Tax evasion raises...
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