Holdings: Essays on corporate tax planning and corporate tax avoidance

Essays on corporate tax planning and corporate tax avoidance: why tax expense differs across firms

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Bibliographic Details
Main Author:	Feller, Anna (Author)
Format:	Thesis Book
Language:	English
Published:	Berlin Verlag des wissenschaftlichen Instituts der Steuerberater GmbH 2017
Edition:	1. Auflage
Series:	DWS-Schriftenreihe Nr. 38
Subjects:	Steuervermeidung Steuerbelastung Unternehmen Gewinnverlagerung Steuerplanung Deutschland Hochschulschrift
Online Access:	Inhaltsverzeichnis
Physical Description:	xi, 134 Seiten Diagramme
ISBN:	9783933911957 3933911958

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MARC


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Record in the Search Index

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adam_text	C ONTENTS LIST O F FIGURES VI LIST O F TABLES VII G LOSSARY VIII A CRONYM S X 1 E XTEN D ED SUM M ARY 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 P AP E RS............................................................. 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 DISSERTATIONS APPROACH TO PERFORMING RESEARCH ON TAX AVOIDANCE . . . 12 3 B ASE EROSION AND P ROFIT SHIFTING: HOW D OES T HIS P ROBLEM A P P LY TO GERM ANY? 14 3.1 A B STRA C T.............................................................................................................. 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 B A S E S ................................................................... 27 3.4 CONCLUSION........................................................................................................... 28 3.5 APPENDIX TO PAPER 1 ......................................................................................... 30 4 T HE T HREE H URDLES O F TAX PLANNING: H OW B USINESS C O N TEX T, A IM S O F TAX P LANNING, AND TAX M ANAGER POWER A FFECT TAX E XP EN SE 31 4.1 A B STRA C T.............................................................................................................. 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 M ETHODS.............................................................................................................. 39 4.4.1 R A TIO N A LE ............................................................................................... 39 4.4.2 DATA CO LLEC TIO N ..................................................................................... 40 4.4.3 DATA A N A LY SIS ............................................................................................ 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 COMPANYS AIMS OF TAX PLANNING) ............................................................................ 50 4.5.3 HURDLE 3 - IMPLEMENTABLE TAX PLANNING METHODS (DRIVEN BY TAX MANAGER POW ER)...................................................................................... 53 4.6 DISCUSSION........................................................................................................... 62 4.6.1 L IM ITATIO N S............................................................................................ 64 4.6.2 IMPLICATIONS FOR FUTURE RE SE A RC H .......................................................... 65 4.7 APPENDIX TO PAPER 2 ......................................................................................... 66 4.7.1 APPENDIX 1 - DEFINITION OF TAX PLANNING TE RM S .................................. 66 4.7.2 APPENDIX 2 - INFORMATION ON INTERVIEW P A RTN E RS .............................. 67 5 C LOSE-UP ON C ORPORATE TAX PLANNING: C ASE STUDIES ON TH E INFLUENCE O F TAX P LANNING A IM S AND TAX M ANAGER POWER ON TAX E XP EN SE 69 5.1 A B STRA C T.............................................................................................................. 69 5.2 INTRODUCTION........................................................................................................ 69 5.3 PRIOR LITERATURE AND STUDY PROPOSITIONS.......................................................... 71 5.3.1 AIMS OF TAX P LANNING............................................................................ 72 5.3.2 TAX MANAGER POW ER ............................................................................... 75 5.4 M ETHODS.............................................................................................................. 78 5.4.1 R A TIO N A LE ............................................................................................... 78 5.4.2 CASE SELECTION AND UNIT OF ANALYSIS .................................................... 78 5.4.3 DATA CO LLEC TIO N ..................................................................................... 79 5.4.4 DATA A N A LY SIS......................................................................................... 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 POW ER...............................................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 SU M M ARIES ......................................................................... 93 5.6 D ISCUSSION........................................................................................................... 94 5.6.1 L IM ITATIO N S............................................................................................ 95 5.6.2 IMPLICATIONS FOR FUTURE RE SE A RC H .......................................................... 96 6 C ONCLUSIONS 98 6.1 SUMMARY OF THE FINDINGS .................................................................................. 98 6.2 THEORETICAL IM PLICATIONS.....................................................................................100 6.3 PRACTICAL IMPLICATIONS...........................................................................................101 6.4 FUTURE RE SE A RC H .................................................................................................... 102 R EFERENCES 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 Anna Feller 1. Auflage Berlin Verlag des wissenschaftlichen Instituts der Steuerberater GmbH 2017 xi, 134 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier DWS-Schriftenreihe Nr. 38 Dissertation Ludwig-Maximilians-Universität München 2015 Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Steuerbelastung (DE-588)4129062-8 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Gewinnverlagerung (DE-588)4020918-0 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 DE-604 Deutsches Wissenschaftliches Institut der Steuerberater (DE-588)10085860-0 isb DWS-Schriftenreihe Nr. 38 (DE-604)BV017245423 38 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029690945&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Feller, Anna Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms DWS-Schriftenreihe Steuervermeidung (DE-588)4121725-1 gnd Steuerbelastung (DE-588)4129062-8 gnd Unternehmen (DE-588)4061963-1 gnd Gewinnverlagerung (DE-588)4020918-0 gnd Steuerplanung (DE-588)4239913-0 gnd
subject_GND	(DE-588)4121725-1 (DE-588)4129062-8 (DE-588)4061963-1 (DE-588)4020918-0 (DE-588)4239913-0 (DE-588)4011882-4 (DE-588)4113937-9
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 Anna Feller
title_fullStr	Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms Anna Feller
title_full_unstemmed	Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms 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	Steuervermeidung (DE-588)4121725-1 gnd Steuerbelastung (DE-588)4129062-8 gnd Unternehmen (DE-588)4061963-1 gnd Gewinnverlagerung (DE-588)4020918-0 gnd Steuerplanung (DE-588)4239913-0 gnd
topic_facet	Steuervermeidung Steuerbelastung Unternehmen Gewinnverlagerung Steuerplanung Deutschland Hochschulschrift
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029690945&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV017245423
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