Essays on corporate tax planning and corporate tax avoidance: why tax expense differs across firms
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| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
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München
2015
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 134 Blätter |
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Datensatz im Suchindex
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| adam_text | Titel: Essays on corporate tax planning and corporate tax avoidance
Autor: Feller, Anna
Jahr: 2015
Contents
List of Figures vi
List of Tables vii
Glossary viii
Acronyms x
1 Extended Summary 1
1.1 Paper 1 - Base Erosion and Profit Shifting: How Does This Problem Apply
to Germany? .................................................1
1.2 Paper 2 - The Three Hurdles of Tax Planning: How Business Context,
Aims of Tax Planning, and Tax Manager Power Affect Tax Expense .... 2
1.3 Paper 3 - Close-up on Corporate Tax Planning: Case Studies on the In-
fluence of Tax Planning Aims and Tax Manager Power on Tax Expense . . 3
1.4 Synthesis of the three research papers..........................................4
2 Introduction 6
2.1 A deeper understanding of tax avoidance as the overall research problem . 6
2.2 Why and to whom tax avoidance is an important research problem .... 9
2.3 This dissertation s approach to performing research on tax avoidance ... 12
3 Base Erosion and Profit Shifting: How Does This Problem Apply to
Germany? 14
3.1 Abstract..........................................................................14
3.2 Introduction......................................................................14
3.3 Six propositions on BEPS from a German perspective........................15
3.3.1 Existing international loop holes in tax bases have been deliber-
ately created by the countries/country associations involved .... 15
3.3.2 German (corporate) tax revenue has reached a new high since 2007 17
3.3.3 German companies usually pay (high) taxes in Germany; companies
with low tax payments usually have high loss carry-forwards .... 20
3.3.4 Germany has already introduced detailed legislation preventing the
shifting of tax bases......................................................22
3.3.5 Germany would lose from a shift to a withholding tax regime .... 26
3.3.6 Germany should not prefer the shifting of real investment instead
of the shifting of tax bases..............................................27
3.4 Conclusion........................................................................28
3.5 Appendix to Paper 1............................................................30
4 The Three Hurdles of Tax Planning: How Business Context, Aims of
Tax Planning, and Tax Manager Power Affect Tax Expense 31
4.1 Abstract..........................................................................31
4.2 Introduction......................................................................31
4.3 Related literature and research question ......................................34
4.3.1 Definitions of tax expressions..........................................34
4.3.2 Identification of tax avoidance..........................................36
4.3.3 Determinants of tax avoidance..........................................37
4.3.4 Execution of tax avoidance..............................................38
4.3.5 The need to look inside the black box of tax planning..............38
4.4 Methods..........................................................................39
4.4.1 Rationale................................................................39
4.4.2 Data collection.............................40
4.4.3 Data analysis............................................................44
4.5 Findings - The three hurdles of tax planning..................................45
4.5.1 Hurdle 1 - Available tax planning methods (defined by business
characteristics).............................48
4.5.2 Hurdle 2 - Desirable tax planning methods (based on a company s
aims of tax planning)....................................................50
4.5.3 Hurdle 3 - Implementable tax planning methods (driven by tax
manager power)..........................................................53
4.6 Discussion........................................................................62
4.6.1 Limitations..............................................................64
4.6.2 Implications for future research....................65
4.7 Appendix to Paper 2..............................66
4.7.1 Appendix 1 - Definition of tax planning terms............ 66
4.7.2 Appendix 2 - Information on interview partners........... 67
5 Close-up on Corporate Tax Planning: Case Studies on the Influence of
Tax Planning Aims and Tax Manager Power on Tax Expense 69
5.1 Abstract..........................................................................69
5.2 Introduction......................................................................69
5.3 Prior literature and study propositions........................................71
5.3.1 Aims of tax planning....................................................72
5.3.2 Tax manager power......................................................75
5.4 Methods..........................................................................78
5.4.1 Rationale................................................................78
5.4.2 Case selection and unit of analysis ....................................78
5.4.3 Data collection..........................................................79
5.4.4 Data analysis............................................................81
5.5 Case studies on the impact of the three hurdles on tax expense..............83
5.5.1 Measuring hurdle 2 - tax planning aims ..............................83
5.5.2 Measuring hurdle 3 - tax manager power..............................86
5.5.3 Analysis of companies differences for hurdles 2 and 3................89
5.5.4 Tax expense as a result of tax planning aims and tax manager power 91
5.5.5 Case study summaries..................................................93
5.6 Discussion........................................................................94
5.6.1 Limitations..............................................................95
5.6.2 Implications for future research........................................96
6 Conclusions 98
6.1 Summary of the findings............................ 98
6.2 Theoretical implications............................100
6.3 Practical implications..............................101
6.4 Future research.................................102
References 104
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| spelling | Feller, Anna Verfasser (DE-588)1059177277 aut Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms vorgelegt von Anna Feller München 2015 XI, 134 Blätter txt rdacontent n rdamedia nc rdacarrier Dissertation Ludwig-Maximilians-Universität München 2015 Gewinnverlagerung (DE-588)4020918-0 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerbelastung (DE-588)4129062-8 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Steuerplanung (DE-588)4239913-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Unternehmen (DE-588)4061963-1 s Steuervermeidung (DE-588)4121725-1 s Steuerplanung (DE-588)4239913-0 s Steuerbelastung (DE-588)4129062-8 s Gewinnverlagerung (DE-588)4020918-0 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028827639&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Feller, Anna Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms Gewinnverlagerung (DE-588)4020918-0 gnd Unternehmen (DE-588)4061963-1 gnd Steuerbelastung (DE-588)4129062-8 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuerplanung (DE-588)4239913-0 gnd |
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| title | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms |
| title_auth | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms |
| title_exact_search | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms |
| title_full | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms vorgelegt von Anna Feller |
| title_fullStr | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms vorgelegt von Anna Feller |
| title_full_unstemmed | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms vorgelegt von Anna Feller |
| title_short | Essays on corporate tax planning and corporate tax avoidance |
| title_sort | essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms |
| title_sub | why tax expense differs across firms |
| topic | Gewinnverlagerung (DE-588)4020918-0 gnd Unternehmen (DE-588)4061963-1 gnd Steuerbelastung (DE-588)4129062-8 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuerplanung (DE-588)4239913-0 gnd |
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