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Rescue policies for small businesses in the COVID-19 recession

Autor: Di Nola, Alessandro, Kaas, Leo, Wang, Haomin

While the COVID-19 pandemic had a large and asymmetric impact on firms, many countries quickly enacted massive business rescue programs which are specifically targeted to smaller firms. Little is known about the effects of such policies on business e

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::5196adefee4a075c5373b82f559c6b8b
https://hdl.handle.net/10419/251786

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The Inital Effect of U.S. Tax Reform on Foreign Acquisitions

Autor: Amberger, Harald J., Robinson, Leslie

The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant change in U.S. domestic and international tax policy, altering incentives for U.S. firms to own foreign assets. We examine the initial response of U.S. firms’ foreign acquisition pattern

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______777::fbeeb9f9b47330a284afee6bcc395fdc
https://www.elsevier.com

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Corporate Income Tax, IP boxes and the Location of R&D

Autor: Shehaj, Pranvera

The paper discusses the effects of the corporate tax on local R&D expenditures by multinational enterprises (MNEs) when income from intellectual property (IP) may or may not benefit from a special IP regime. Our model shows that an increase of the st

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______777::16bbf73baa4bbe968b81f3cc81c6c395
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3932968

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Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance

Autor: Eberhartinger, Eva, Safaei, Reyhaneh, Sureth-Sloane, Caren, Wu, Yuchen

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

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______777::98377f72240138ea60d9ddbb1c9338e9

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Bidding for Firms with Unknown Characteristics

Autor: Johannes Becker, Andrea Schneider

Publikováno v: The Scandinavian Journal of Economics. 121:1222-1243

When a region successfully attracts a large firm by offering tax concessions, outright subsidies etc., the firm often commits itself to performance targets in terms of investment or employment. This paper interprets these contractually fixed targets

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::53d73e30534ca05e637c22ca337b75da
https://doi.org/10.1111/sjoe.12309

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On the consequences of eliminating capital tax differentials

Autor: Hakki Yazici, Ctirad Slavik

Publikováno v: Canadian Journal of Economics/Revue canadienne d'économique. 52:225-252

In the United States structure and equipment capital are effectively taxed at different rates. Recently, President Obama joined the group of policy makers and economists who propose to eliminate these differentials. This paper analyzes the consequenc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c349d68fcce1473b6c55f65651af4a63
https://doi.org/10.1111/caje.12370

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The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power

Autor: Brezina, Paul, Eberhartinger, Eva, Zieser, Maximilian

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

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______777::3a58af95248ec3604306cc8a5a76b071

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Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors

Autor: Zieser, Maximilian

This study investigates psychological determinants of tax compliance, particularly the predictions of the Slippery Slope Framework (SSF; Kirchler et al., 2008), among large businesses and their tax auditors. The SSF predicts that trust in tax authori

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______777::3bb2a52fbcdf870439a1962e2501ae5e
http://ssrn.com/abstract=3761965

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Modeling of the influence of tax load on individual entrepreneurs

Publikováno v: Актуальні проблеми економіки та управління : збірник наукових праць молодих вчених, 2020, Вип. 14

Дана стаття присвячена дослідженню процесу впливу податкового навантаження на діяльність фізичної особи-підприємця. Проаналізовано в�

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______2635::72593dd6790863b9c412a272c6efcf1b
https://ela.kpi.ua/handle/123456789/37818

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When do firms highlight their effective tax rate?

Autor: Flagmeier, Vanessa, Mueller, Jens, Sureth-Sloane, Caren

This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue tha

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::dcf6d3bb220075b7530446c57676b8aa
https://hdl.handle.net/10419/224474

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