Profit taxation of firms: global trends and corporate application
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | German |
| Published: |
Hohenheim
2021
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVIII, 215 Seiten Diagramme, Karten |
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MARC
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| 003 | DE-604 | ||
| 005 | 20211008 | ||
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| 035 | |a (DE-599)DNB1233040790 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a ger | |
| 044 | |a gw |c XA-DE | ||
| 049 | |a DE-M382 | ||
| 100 | 1 | |a Burth, Marius |e Verfasser |0 (DE-588)1131833872 |4 aut | |
| 245 | 1 | 0 | |a Profit taxation of firms |b global trends and corporate application |c Marius Burth |
| 264 | 1 | |a Hohenheim |c 2021 | |
| 300 | |a XVIII, 215 Seiten |b Diagramme, Karten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 502 | |b Dissertation |c Universität Hohenheim |d 2020 | ||
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032738373&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-032738373 | ||
Record in the Search Index
| _version_ | 1804182548922761216 |
|---|---|
| adam_text | S
HORT
T
ABLE
OF
C
ONTENTS
SHORT
TABLE
OF
CONTENTS
..............................................................................................................
III
COMPREHENSIVE
TABLE
OF
CONTENTS
...............................................................................................
V
INDEXES
........................................................................................................................................
IX
INDEX
OF
ABBREVIATIONS
......................................................................................................
IX
INDEX
OF
COUNTRIES
..........................................................................................................
XIII
INDEX
OF
SYMBOLS
............................................................................................................
XIV
INDEX
OF
VARIABLES
...........................................................................................................XV
INDEX
OF
FIGURES
............................................................................................................
XVII
INDEX
OF
TABLES
............................................................................................................
XVIII
1
JOINT
INTRODUCTION
.................................................................................................................
1
1.1
INTRODUCTION
................................................................................................................
2
1.2
REFERENCES
..................................................................................................................
8
2
HOW
TAX
BUERDEN
IS
MEASURED
IN
LITERATURE:
A
REVIEW
OF
THE
POSSIBILITIES
AND
LIMITATIONS
OF
CORPORATE
TAX
BUERDEN
MEASURES
..............................................................
12
2.1
INTRODUCTION
..............................................................................................................
13
2.2
A
TAXONOMY
OF
TAX
BUERDEN
MEASUREMENTS
IN
RESEARCH
.......................................
14
2.3
FORWARD-LOOKING
TAX
BUERDEN
MEASURES
................................................................
18
2.3.1
PROPOSAL
TO
STRUCTURE
FORWARD-LOOKING
TAX
BUERDEN
MEASUREMENTS
.......
18
2.3.2
HYPOTHETICAL
INVESTMENTS
PROJECTS
..............................................................
22
2.3.3
MODELLING
FIRNIS
IN
THE
CONTEXT
OF
TAX
ASSESSMENT
..................................
44
2.4
BACKWARD-LOOKING
TAX
BUERDEN
MEASURES
.............................................................
48
2.4.1
PROPOSAL
TO
STRUCTURE
BACKWARD-LOOKING
TAX
BUERDEN
MEASUREMENTS
.....
48
2.4.2
FINANCIAL
STATEMENTS
AS
SOURCE
OF
INFORMATION
-
TAX
AVOIDANCE
............
51
2.4.3
MACRO-TAX-DATA
..........................................................................................
66
2.4.4
NON-FINANCIAL
TAX
BUERDEN
INDICATOR
.........................................................
68
2.5
CONCLUSIVE
APPRECIATION
OF
DIFFERENT
TAX
BUERDEN
MEASUREMENT
CONCEPTS
........
73
2.5.1
THEORETICAL
L
IMITATIONS
OF
TAX
BUERDEN
MEASURES
......................................
73
2.5.2
TEMPORAL
ASPECTS
OF
TAX
BUERDEN
MEASURES
...............................................
75
2.5.3
TECHNICAL
ISSUES
IN
TAX
BUERDEN
MEASUREMENT
...........................................
75
2.5.4
BRIDGES
BETWEEN
TAX
BUERDEN
MEASURES
....................................................
76
2.5.5
REQUIREMENTS
AND
THE
COST
OF
INFORMATION
................................................77
2.6
SUMMARY
..................................................................................................................
79
2.7
REFERENCES
................................................................................................................
80
3
A
CROSS-COUNTRY
COMPARISON
OF
TAX
SYSTEMS
AND
THE
RESULTING
TAX
BUERDEN
FOR
FIRNIS
.................................................................................................................................
102
3.1
INTRODUCTION
............................................................................................................
103
3.2
PRIOR
WORK
AND
CONTRIBUTION
.................................................................................
106
3.3
MEASUREMENT
OF
COUNTRY-SPECIFIC
TAX
BUERDEN
....................................................
110
3.4
RESULTS
....................................................................................................................
115
3.4.1
DESCRIPTIVE
STATISTICS
..................................................................................
115
3.4.2
VALIDATION
OF
ASTR
AND
BTD
...................................................................
121
3.4.3
CROSS-SECTIONAL
RESULTS
FOR
THE
TAX
BUERDEN
OF
COUNTRIES
.......................
126
III
3.4.4
TIME
SERIES
RESULTS
FOR
THE
TAX
BUERDEN
OF
COUNTRIES
.............................
130
3.5
COUNTRY
RANKINGS
USING
ASTR
AND
BTD
............................................................
133
3.6
LIMITATIONS
..............................................................................................................
139
3.7
SUMMARY
.................................................................................................................
141
3.8
REFERENCES
..............................................................................................................
143
3.9
APPENDIX
................................................................................................................
150
3.9.1
COUNTRY-SPECIFIC
VARIABLE
DESCRIPTION
.....................................................
150
3.9.2
REGRESSION
RESULTS
.....................................................................................
153
3.9.3
ANECDOTAL
EVIDENCE
FOR
ASTR
OF
COUNTRIES
............................................
154
3.9.4
ANECDOTAL
EVIDENCE
FOR
BTD
OF
COUNTRIES
..............................................
162
3.9.5
RANKINGS
OVER
TIME
..................................................................................
165
4
LONG-TERM
TAX
REFORM
RISK:
IMPLICATIONS
FROM
A
THREE
DIMENSIONAL
CORPORATE
LAFFER
CURVE
.....................................................................................................................
166
4.1
INTRODUCTION
............................................................................................................
167
4.2
LITERATURE
AND
MOTIVATION
......................................................................................
169
4.2.1
PREVIOUS
LITERATURE
ON
THE
LAFFER
CURVE
.....................................................
169
4.2.2
MOTIVATION
FOR
A
THREE
DIMENSIONAL
MODIFICATION
OF
THE
LAFFER
CURVE
.171
4.3
MODIFIED
LAFFER
CURVE
..........................................................................................
172
4.3.1
CORPORATE
TAXATION
AND
TAX
REVENUES
....................................................
172
4.3.2
EXTENSION
OF
THE
LAFFER
CURVE
...................................................................
175
4.4
EMPIRICAL
STRATEGY
AND
SAMPLE
SELECTION
.............................................................
179
4.4.1
EMPIRICAL
STRATEGY
TO
ESTIMATE
ASTR
AND
BTD
.......................................
179
4.4.2
EMPIRICAL
STRATEGY
TO
ESTIMATE
THE
MODIFIED
LAFFER
CURVE
......................
180
4.4.3
SAMPLE
SELECTION
AND
COMPOSITION
...........................................................
181
4.5
RESULTS
ON
THE
MODIFIED
LAFFER
CURVE
...................................................................
184
4.5.1
RESULTS
ON
ESTIMATING
THE
MODIFIED
LAFFER
CURVE
...................................
184
4.5.2
THE
OPTIMAL
TAX
RATE
AND
TAX
BASE
COMBINATION
..................................
189
4.5.3
PROPORTIONAL
BOOK-TAX
DIFFERENCES
..........................................................
191
4.5.4
ROBUSTNESS
.................................................................................................
193
4.6
APPLICATION
OF
THE
MODIFIED
LAFFER
CURVE
............................................................
194
4.7
LIMITATIONS
..............................................................................................................
197
4.8
SUMMARY
.................................................................................................................
198
4.9
REFERENCES
.............................................................................................................
200
4.10
APPENDIX
...............................................................................................................
205
4.10.1
DIFFERENT
SHAPES
OF
THE
LAFFER
HILL
...........................................................
205
4.10.2
CONDITIONS
FOR
TAX
REVENUE
MAXIMIZING
TAX
SYSTEMS
...........................
205
4.10.3
DISTRIBUTION
OF
ASTR
AND
BTD
FOR
EACH
COUNTRY
AND
YEAR
..................
207
5
JOINT
SUMMARY
................................................................................................................
210
IV
|
| adam_txt |
S
HORT
T
ABLE
OF
C
ONTENTS
SHORT
TABLE
OF
CONTENTS
.
III
COMPREHENSIVE
TABLE
OF
CONTENTS
.
V
INDEXES
.
IX
INDEX
OF
ABBREVIATIONS
.
IX
INDEX
OF
COUNTRIES
.
XIII
INDEX
OF
SYMBOLS
.
XIV
INDEX
OF
VARIABLES
.XV
INDEX
OF
FIGURES
.
XVII
INDEX
OF
TABLES
.
XVIII
1
JOINT
INTRODUCTION
.
1
1.1
INTRODUCTION
.
2
1.2
REFERENCES
.
8
2
HOW
TAX
BUERDEN
IS
MEASURED
IN
LITERATURE:
A
REVIEW
OF
THE
POSSIBILITIES
AND
LIMITATIONS
OF
CORPORATE
TAX
BUERDEN
MEASURES
.
12
2.1
INTRODUCTION
.
13
2.2
A
TAXONOMY
OF
TAX
BUERDEN
MEASUREMENTS
IN
RESEARCH
.
14
2.3
FORWARD-LOOKING
TAX
BUERDEN
MEASURES
.
18
2.3.1
PROPOSAL
TO
STRUCTURE
FORWARD-LOOKING
TAX
BUERDEN
MEASUREMENTS
.
18
2.3.2
HYPOTHETICAL
INVESTMENTS
PROJECTS
.
22
2.3.3
MODELLING
FIRNIS
IN
THE
CONTEXT
OF
TAX
ASSESSMENT
.
44
2.4
BACKWARD-LOOKING
TAX
BUERDEN
MEASURES
.
48
2.4.1
PROPOSAL
TO
STRUCTURE
BACKWARD-LOOKING
TAX
BUERDEN
MEASUREMENTS
.
48
2.4.2
FINANCIAL
STATEMENTS
AS
SOURCE
OF
INFORMATION
-
TAX
AVOIDANCE
.
51
2.4.3
MACRO-TAX-DATA
.
66
2.4.4
NON-FINANCIAL
TAX
BUERDEN
INDICATOR
.
68
2.5
CONCLUSIVE
APPRECIATION
OF
DIFFERENT
TAX
BUERDEN
MEASUREMENT
CONCEPTS
.
73
2.5.1
THEORETICAL
L
IMITATIONS
OF
TAX
BUERDEN
MEASURES
.
73
2.5.2
TEMPORAL
ASPECTS
OF
TAX
BUERDEN
MEASURES
.
75
2.5.3
TECHNICAL
ISSUES
IN
TAX
BUERDEN
MEASUREMENT
.
75
2.5.4
BRIDGES
BETWEEN
TAX
BUERDEN
MEASURES
.
76
2.5.5
REQUIREMENTS
AND
THE
COST
OF
INFORMATION
.77
2.6
SUMMARY
.
79
2.7
REFERENCES
.
80
3
A
CROSS-COUNTRY
COMPARISON
OF
TAX
SYSTEMS
AND
THE
RESULTING
TAX
BUERDEN
FOR
FIRNIS
.
102
3.1
INTRODUCTION
.
103
3.2
PRIOR
WORK
AND
CONTRIBUTION
.
106
3.3
MEASUREMENT
OF
COUNTRY-SPECIFIC
TAX
BUERDEN
.
110
3.4
RESULTS
.
115
3.4.1
DESCRIPTIVE
STATISTICS
.
115
3.4.2
VALIDATION
OF
ASTR
AND
BTD
.
121
3.4.3
CROSS-SECTIONAL
RESULTS
FOR
THE
TAX
BUERDEN
OF
COUNTRIES
.
126
III
3.4.4
TIME
SERIES
RESULTS
FOR
THE
TAX
BUERDEN
OF
COUNTRIES
.
130
3.5
COUNTRY
RANKINGS
USING
ASTR
AND
BTD
.
133
3.6
LIMITATIONS
.
139
3.7
SUMMARY
.
141
3.8
REFERENCES
.
143
3.9
APPENDIX
.
150
3.9.1
COUNTRY-SPECIFIC
VARIABLE
DESCRIPTION
.
150
3.9.2
REGRESSION
RESULTS
.
153
3.9.3
ANECDOTAL
EVIDENCE
FOR
ASTR
OF
COUNTRIES
.
154
3.9.4
ANECDOTAL
EVIDENCE
FOR
BTD
OF
COUNTRIES
.
162
3.9.5
RANKINGS
OVER
TIME
.
165
4
LONG-TERM
TAX
REFORM
RISK:
IMPLICATIONS
FROM
A
THREE
DIMENSIONAL
CORPORATE
LAFFER
CURVE
.
166
4.1
INTRODUCTION
.
167
4.2
LITERATURE
AND
MOTIVATION
.
169
4.2.1
PREVIOUS
LITERATURE
ON
THE
LAFFER
CURVE
.
169
4.2.2
MOTIVATION
FOR
A
THREE
DIMENSIONAL
MODIFICATION
OF
THE
LAFFER
CURVE
.171
4.3
MODIFIED
LAFFER
CURVE
.
172
4.3.1
CORPORATE
TAXATION
AND
TAX
REVENUES
.
172
4.3.2
EXTENSION
OF
THE
LAFFER
CURVE
.
175
4.4
EMPIRICAL
STRATEGY
AND
SAMPLE
SELECTION
.
179
4.4.1
EMPIRICAL
STRATEGY
TO
ESTIMATE
ASTR
AND
BTD
.
179
4.4.2
EMPIRICAL
STRATEGY
TO
ESTIMATE
THE
MODIFIED
LAFFER
CURVE
.
180
4.4.3
SAMPLE
SELECTION
AND
COMPOSITION
.
181
4.5
RESULTS
ON
THE
MODIFIED
LAFFER
CURVE
.
184
4.5.1
RESULTS
ON
ESTIMATING
THE
MODIFIED
LAFFER
CURVE
.
184
4.5.2
THE
OPTIMAL
TAX
RATE
AND
TAX
BASE
COMBINATION
.
189
4.5.3
PROPORTIONAL
BOOK-TAX
DIFFERENCES
.
191
4.5.4
ROBUSTNESS
.
193
4.6
APPLICATION
OF
THE
MODIFIED
LAFFER
CURVE
.
194
4.7
LIMITATIONS
.
197
4.8
SUMMARY
.
198
4.9
REFERENCES
.
200
4.10
APPENDIX
.
205
4.10.1
DIFFERENT
SHAPES
OF
THE
LAFFER
HILL
.
205
4.10.2
CONDITIONS
FOR
TAX
REVENUE
MAXIMIZING
TAX
SYSTEMS
.
205
4.10.3
DISTRIBUTION
OF
ASTR
AND
BTD
FOR
EACH
COUNTRY
AND
YEAR
.
207
5
JOINT
SUMMARY
.
210
IV |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV047335849 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T17:32:38Z |
| indexdate | 2024-07-10T09:09:18Z |
| institution | BVB |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032738373 |
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| physical | XVIII, 215 Seiten Diagramme, Karten |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| record_format | marc |
| spelling | Burth, Marius Verfasser (DE-588)1131833872 aut Profit taxation of firms global trends and corporate application Marius Burth Hohenheim 2021 XVIII, 215 Seiten Diagramme, Karten txt rdacontent n rdamedia nc rdacarrier Dissertation Universität Hohenheim 2020 (DE-588)4113937-9 Hochschulschrift gnd-content DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032738373&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Burth, Marius Profit taxation of firms global trends and corporate application |
| subject_GND | (DE-588)4113937-9 |
| title | Profit taxation of firms global trends and corporate application |
| title_auth | Profit taxation of firms global trends and corporate application |
| title_exact_search | Profit taxation of firms global trends and corporate application |
| title_exact_search_txtP | Profit taxation of firms global trends and corporate application |
| title_full | Profit taxation of firms global trends and corporate application Marius Burth |
| title_fullStr | Profit taxation of firms global trends and corporate application Marius Burth |
| title_full_unstemmed | Profit taxation of firms global trends and corporate application Marius Burth |
| title_short | Profit taxation of firms |
| title_sort | profit taxation of firms global trends and corporate application |
| title_sub | global trends and corporate application |
| topic_facet | Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032738373&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT burthmarius profittaxationoffirmsglobaltrendsandcorporateapplication |