Zobrazeno 1 - 10
of 36
pro vyhledávání: '"Eva Eberhartinger"'
Autor:
Georg Winkler, Eva Eberhartinger
Publikováno v:
Intertax. 51:134-154
Global minimum taxation under Pillar Two establishes a link to financial statements, in particular with regard to the revenue threshold, to the calculation of the effective tax rate (ETR), and to carve-outs. This article discusses in detail these lin
Publikováno v:
Journal of the American Taxation Association. 45(1):7-34
This study investigates biases in tax decisions. In a series of four laboratory experiments with 303 students and 62 tax professionals, we document a systematic tax-rate bias in decisions under time constraints. Specifically, decision makers overesti
Autor:
Eva Eberhartinger, Maximilian Zieser
Publikováno v:
Schmalenbachs Zeitschrift Fur Betriebswirtschaftliche Forschung
In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatmen
Publikováno v:
SSRN Electronic Journal.
This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 201
Publikováno v:
SSRN Electronic Journal.
In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities. Perceived benefits and s
Publikováno v:
Journal of International Accounting, Auditing and Taxation
Journal of International Accounting, Auditing and Taxation, Elsevier, 2020, 41, pp.100351-. ⟨10.1016/j.intaccaudtax.2020.100351⟩
Journal of International Accounting, Auditing and Taxation, Elsevier, 2020, 41, pp.100351-. ⟨10.1016/j.intaccaudtax.2020.100351⟩
We investigate whether the effect on users’ judgment of the dis-/aggregation of line items on the face of financial statements is subject to users’ anchoring heuristics in an experimental setting. A firm’s financial performance, investment attr
Autor:
Eva Eberhartinger, David M. P. Samuel
Publikováno v:
SSRN Electronic Journal.
In this paper, we provide new evidence on the association of state ownership and tax planning and show that shareholders’ monitoring incentives affect a firm’s tax planning. Using the unique setting of the German corporate tax system, we distingu
Publikováno v:
SSRN Electronic Journal.
This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens. We find that the number of subsidiaries of European banks in tax havens declines significant
Publikováno v:
SSRN Electronic Journal.
We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust
Publikováno v:
FinanzArchiv. 78:112