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Searched for Tax Avoidance.
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Displaying results 1 to 10 of 23.

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  Press Releases // 06.11.2024

  Urgent Need to Strengthen Our Economic Competitiveness

  remarks: - “Europe benefits from open markets. However, Trump plans to raise tariffs and lower corporate taxes in the US. This will only deepen Europe’s economic difficulties as European companies will feel even [...] climate efforts are as cost-effective and efficient as possible, stimulating green growth while avoiding social disruption.”
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  News // 26.07.2024

  What Does the Global Minimum Tax Mean for Germany?

  The global minimum tax is a bold attempt to curb tax avoidance and international tax competition and has been a reality since January 2024. So far, however, it has only been legally implemented in the [...] of Mannheim and Research Associate at ZEW, discuss the practical implications of the global minimum tax. They also debate with podcast host Bastian Thüne whether or not its introduction is beneficial for
• Publications // 05.07.2024

  Refereed Journal - How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-by-Country Reporting

  confidential reporting, of tax country-by-country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the growing adoption of public tax transparency measures. We aim [...] public disclosure of tax information imposes significant—and likely unintended—costs from a firm perspective. This aspect should be carefully considered when developing tax transparency measures [...] n publicly available. The fact that the information was previously confidentially reported to the tax authorities allows us to assess the cost of publication in isolation. Employing an event study methodology
• Events // 05.09.2024

  11th Annual MannheimTaxation Conference

  business taxation, tax avoidance and evasion, behavioural responses to taxation, tax harmonisation in the European Union, political economy of taxation, international taxation, and tax law. The programmes [...] September 2024 in Mannheim, Germany. We invite submissions on any topics broadly related to tax research, including papers from economics, accounting, law, political science, and interdisciplinary [...] the broad field of taxation and provides a platform that brings together researchers from various tax disciplines. Please visit
• Projects // 01.09.2022

  Digitalization, tax savings and competition effects

  that time span) can be shown for aggressive corporate tax avoidance and profit shifting. Furthermore a link between competition policy and tax avoidance is also illustrated by the 2016 ruling of the European [...] Apple significant tax breaks. The European Commission took decisions against Luxembourg (for unlawful tax benefits presented to Fiat and Amazon) and the Netherlands (for illegal tax breaks given to [...] Starbucks). Tax-avoiding multinational enterprises (MNE) presumably benefit from the lower tax burden in that they gain market shares by reducing prices or increasing product quality and ultimately
• Projects // 01.09.2022

  Do they actually move? Tracing taxed induced migration with electricity consumption data

  in top tax rates across and within countries. This project sets out to investigate this behavior of tax avoidance empirically, leveraging a unilateral reduction in the municipal wealth tax rate in [...] real behavioral responses to such a tax differential within a country are. One particular dimension of this is to study, whether individuals who move to the lower tax environment actually do so, or misreport [...] misreport their residency for tax reasons. Such behavior would exacerbate the negative implications of tax competition such as the “race to the bottom”, and cancel out positive ones such as Tiebouts voting
• Publications // 23.09.2021

  Refereed Journal - Taxing the Digital Economy: Investor Reaction to the European Commission's Digital Tax Proposals

  which is attributable to U.S. firms. Investor reaction is stronger for firms that engage more in tax avoidance and for those with higher EU exposure. Overall, investors perceive the event as a threat to digital [...] digital firms’ future profitability and react in line with the proposals’ intentions to secure tax revenues and to extract location-specific rent.
• Projects // 01.01.2020

  Two Decades of Effective Tax Rates - Trends in Europe

  account the most important rules of the national tax laws and the international tax treaties. Especially, the model considers tax rates of profit and capital taxes at the company and at the shareholder level [...] marginal tax rates indicate the effective tax burden on  a marginal investment which displays a low profitability.  Effective average tax rates indicate the effective tax burden [...] s the rules for withholding taxes and the methods for avoidance of double taxation are also included. Additionally, the national integration of the corporate income tax into the income taxation of
• Publications // 20.09.2019

  Refereed Journal - Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

  institutional investors. We conclude that investors anticipated a simultaneous reduction in banks’ tax avoidance opportunities and in information asymmetries between managers and shareholders, implying both [...] findings to previous studies on the introduction of similar tax transparency measures and contend that capital market reactions to increases in tax transparency depend crucially on the exact design and objective [...] splits and find that the investor reaction is slightly more negative for banks engaging in selected tax havens and banks with an above-average B2C orientation, and slightly more positive for banks with a
• Publications // 29.05.2019

  Refereed Journal - A Call to Action: From Evolution to Revolution on the Common Reporting Standard

  locations with the aim to avoid tax obligations at home. In this regard, the automatic exchange of information (AEOI) across countries is a strong weapon to stop cross-border tax evasion. This is why, in [...] to join the CRS is needed. A global AEOI system having the potential to put an end to cross-border tax evasion can be achieved only with the elimination of all attractive locations for illicit financial