Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman
Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like …

We investigate the relationship between the effective tax rate (ETR) and company size in
Germany to test tax planning-political power versus political cost theories. In contrast to most …

Purpose The purpose of this paper is to investigate the effect of the determinants of
corporate effective tax rates (ETR) of listed companies in euro area. Design/methodology …

Tax expenditures are well known in all countries. However, they are of low repute, not only
because politicians often use them to disguise relief for interest groups in the tax code, but …

This paper links recent tax-rate-cut-cum-base-broadening reforms of corporate taxation to
the closer integration of international trade. We study the corporate tax structure in a small …

Exploiting the German 2008 tax reform we employ an event study design to assess the
effects of local corporate taxes on stock prices. We match firms to the local tax rates at their …

In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the
authors put forward the introduction of an allowance for corporate equity regime. In recent …

Book-tax conformity is an old issue in Germany. For more than one hundred years the
determination of corporate taxable income has been characterized by the so-called …

Wird ein Unternehmen oder ein Anteil an einem Unternehmen im Wege der Schenkung
oder Erbschaft übertragen, so ist für steuerliche Zwecke der Marktwert des …

Abstract Das Papier geht der Frage nach, ob der Anstieg der Hebesätze bei der
Gewerbesteuer in den letzten Jahren eine Folge der Unternehmensteuerreformen der Jahre …