The influence of taxation on corporate group structure:
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| Format: | Thesis Electronic eBook |
| Language: | English |
| Published: |
Vallendar
WHU - Otto Beisheim School of Management
2013
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| Subjects: | |
| Online Access: | Volltext Inhaltsverzeichnis |
| Physical Description: | 1 Online-Ressource graphische Darstellungen |
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Record in the Search Index
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| adam_text | WHU
OTTO BEISHEIM SCHOOL OF MANAGEMENT
SARA KELLER
THE INFLUENCE OF TAXATION ON CORPORATE GROUP STRUCTURE
DISSERTATION
FOR OBTAINING THE DOCTOR DEGREE OF ECONOMIC SCIENCE
(DR. RER. POL.)
AT WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT
SECOND SUPERVISOR:
PROF. DR. MARTIN JACOB
JULY 5TH, 2013
FIRST SUPERVISOR:
PROF. DR. DEBORAH SCHANZ
HTTP://D-NB.INFO/1065255527
SUMMARY OF CONTENTS
SUMMARY OF CONTENTS II
TABLE OF CONTENTS ILL
LIST OF FIGURES VI
LIST OF T
ABLES VII
LIST OF ABBREVIATIONS IX
1 INTRODUCTION 1
2 MEASURING TAX ATTRACTIVENESS ACROSS COUNTRIES 9
3 ANALYSIS OF THE TAX ATTRACTIVENESS INDEX 51
4 TAX ATTRACTIVENESS AND THE LOCATION OF GERMAN-CONTROLLED SUBSIDIARIES
86
5 CONCLUSION 145
APPENDIX 149
REFERENCES 169
II
TABLE OF CONTENTS
SUMMARY OF CONTENTS II
TABLE OF CONTENTS ILL
LIST OF FIGURES VI
LIST OF TABLES VII
LIST OF ABBREVIATIONS IX
1 INTRODUCTION 1
2 MEASURING TAX ATTRACTIVENESS ACROSS COUNTRIES 9
2.1 INTRODUCTION 9
2.2 SURVEY OF EXISTING TAX MEASURES 12
2.3 DEVELOPMENT OF THE TAX ATTRACTIVENESS INDEX 16
2.3.1 COMPONENTS OF THE TAX ATTRACTIVENESS INDEX 16
2.3.1.1 STATUTORY TAX RATE 17
2.3.1.2 TAXATION OF DIVIDENDS RECEIVED 18
2.3.1.3 TAXATION OF CAPITAL GAINS 21
2.3.1.4 WITHHOLDING TAXES 22
2.3.1.5 EU MEMBERSHIP 23
2.3.1.6 LOSS OFFSET RULES 24
2.3.1.7 GROUP RELIEF 25
2.3.1.8 DOUBLE TAX TREATY NETWORK 26
2.3.1.9 THIN CAPITALIZATION RULES 28
2.3.1.10 CONTROLLED FOREIGN CORPORATION RULES 31
2.3.1.11 ANTI AVOIDANCE LEGISLATION 33
2.3.1.12 PERSONAL INCOME TAX RATE 35
III
2.3.1.13 SPECIAL HOLDING REGIME 36
2.3.2 CONSTRUCTION OF THE TAX ATTRACTIVENESS INDEX 37
2.4 DESCRIPTIVE STATISTICS 40
2.5 CONCLUSION 48
ANALYSIS OF THE TAX ATTRACTIVENESS INDEX 51
3.1 INTRODUCTION 51
3.2 REGIONAL DIFFERENCES 53
3.3 COMPARISON BETWEEN TAX ATTRACTIVENESS INDEX AND OECD LISTS 59
3.4 RELATION BETWEEN TAX ATTRACTIVENESS INDEX AND EXISTING TAX MEASURES
70
3.4.1 TAX ATTRACTIVENESS INDEX AND STATUTORY TAX RATE 70
3.4.2 TAX ATTRACTIVENESS INDEX AND EFFECTIVE TAX RATES 78
3.5 CONCLUSION 84
TAX ATTRACTIVENESS AND THE LOCATION OF GERMAN-CONTROLLED SUBSIDIARIES 86
4.1 INTRODUCTION 86
4.2 THEORETICAL BACKGROUND AND HYPOTHESIS 91
4.3 DATA DESCRIPTION AND EMPIRICAL METHODOLOGY 96
4.3.1 TAX ATTRACTIVENESS INDEX 96
4.3.2 FIRM DATA 101
4.3.3 ECONOMETRIC APPROACH 108
4.3.3.1 GENERAL ECONOMETRIC FRAMEWORK 108
4.3.3.2 REGRESSION EQUATION 110
4.4 RESULTS 113
4.4.1 GRAPHICAL EVALUATION 113
4.4.2 REGRESSION RESULTS 118
IV
4.5 ROBUSTNESS TESTS
AND FURTHER ANALYSES 124
4.5.1 ROBUSTNESS TESTS 124
4.5.1.1 CONTROL FOR OUTLIERS 124
4.5.1.2 ALTERNATIVE DEPENDENT VARIABLES 126
4.5.1.3 BREAKDOWN BY YEAR 134
4.5.2 FURTHER ANALYSES 136
4.5.2.1 STATUTORY TAX RATE AND LOCATION DECISION 136
4.5.2.2 DECOMPOSING THE TAX ATTRACTIVENESS INDEX 138
4.6 CONCLUSION AND LIMITATIONS 141
5 CONCLUSION 145
APPENDIX 149
A ADDITIONAL ANALYSES CHAPTER 2 150
B ADDITIONAL ANALYSES CHAPTER 3 159
C VARIABLE DEFINITIONS CHAPTER 4 162
D ECONOMETRIC FRAMEWORK CHAPTER 4 164
E ADDITIONAL ANALYSES CHAPTER 4 168
REFERENCES 169
V
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| spelling | Keller, Sara Verfasser (DE-588)1065317387 aut The influence of taxation on corporate group structure Sara Keller Vallendar WHU - Otto Beisheim School of Management 2013 1 Online-Ressource graphische Darstellungen txt rdacontent c rdamedia cr rdacarrier Dissertation WHU - Otto Beisheim School of Management, Vallendar 2013 Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Verbundenes Unternehmen (DE-588)4124386-9 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Verbundenes Unternehmen (DE-588)4124386-9 s Multinationales Unternehmen (DE-588)4075092-9 s Steuer (DE-588)4057399-0 s DE-604 https://opus4.kobv.de/opus4-whu/files/126/Keller_Sara_WHU_Diss_2013.pdf Verlag kostenfrei Volltext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029229764&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Keller, Sara The influence of taxation on corporate group structure Multinationales Unternehmen (DE-588)4075092-9 gnd Steuer (DE-588)4057399-0 gnd Verbundenes Unternehmen (DE-588)4124386-9 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4057399-0 (DE-588)4124386-9 (DE-588)4113937-9 |
| title | The influence of taxation on corporate group structure |
| title_auth | The influence of taxation on corporate group structure |
| title_exact_search | The influence of taxation on corporate group structure |
| title_full | The influence of taxation on corporate group structure Sara Keller |
| title_fullStr | The influence of taxation on corporate group structure Sara Keller |
| title_full_unstemmed | The influence of taxation on corporate group structure Sara Keller |
| title_short | The influence of taxation on corporate group structure |
| title_sort | the influence of taxation on corporate group structure |
| topic | Multinationales Unternehmen (DE-588)4075092-9 gnd Steuer (DE-588)4057399-0 gnd Verbundenes Unternehmen (DE-588)4124386-9 gnd |
| topic_facet | Multinationales Unternehmen Steuer Verbundenes Unternehmen Hochschulschrift |
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