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Gesucht nach "Income shifting".
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• Publikationen // 20.10.2020

  ZEW Discussion Paper - Internal Digitalization and Tax-Efficient Decision Making

  of a firm’s ability to exploit income shifting incentives. Our empirical analysis confirms the prediction that digitalized firms respond more efficiently to income shifting incentives. Further, we provide [...] provide evidence that firms with sophisticated IT are more reactive to shocks in the income shifting incentive than non-digital firms. Our results suggest that internal digitalization allows firms to efficiently
• Veranstaltungen // 14.12.2017

  Income Shifting and Responses to Tax: Evidence from Company Owner-Managers

  responsiveness is due to short-term income shifting across tax years. We provide evidence that the remainder may be due to longer-term income shifting i.e. withdrawing income as capital gains on company sale [...] is known about the relative importance of the various mechanisms used in order to bunch in taxable income. We use a new link between the personal and corporate tax records of UK company owner-managers to
• Veranstaltungen // 21.04.2017

  Trading Offshore: Evidence on Banks' Tax Avoidance

  specific business model, banks use different profit shifting channels than other firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to [...] we show that a one percentage point lower corporate tax rate increases banks' proprietary fixed-income trading assets by 2.2% and trading derivatives by 6.3%. This increase does not arise from a relocation
• Publikationen // 15.04.2016

  ZEW Discussion Paper - Debt Deflation, Financial Market Stress and Regime Change – Evidence from Europe Using MRVAR

  deflation push up the real interest rate, while growth and income declines, the leveraging problem becomes more severe and the economy risks shifting into a regime with high insolvency risk, high financial
• Veranstaltungen // 16.02.2012

  Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals

  to estimating the existence and magnitude of taxmotivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification [...] across affiliates. The magnitude of income shifting estimated using this approach is substantial, but somewhat smaller than that found in the previous literature.me shifting within multinational corporations [...] ns. Existing studies of income shifting use changes in corporate tax rates as a source of identification. In contrast, this paper exploits exogenous earnings shocks at the parent firm and investigates
• Publikationen // 28.05.2015

  Discussion und Working Paper - The Elasticity of Taxable Income in the Presence of Deduction Possibilities

  studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument
• Publikationen // 22.06.2015

  ZEW Discussion Paper - Shifting Taxes from Labor to Consumption: More Employment and more Inequality

  This paper investigates the effect of shifting taxes from labor income to consumption on labor supply and the distribution of income in Germany. We simulate stepwise increases in the value-added tax (VAT) [...] (VAT) rate, which are compensated by revenue-neutral reductions in income-related taxes. We differentiate between the personal income tax (PIT) and social security contributions (SSC). Based on a dual data
• Publikationen // 13.11.2006

  ZEW Discussion Paper - Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? - Evidence from German Multinationals

  information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be [...] tax planning strategies are driven by statutory tax rate differences, e.g. in the case of profit shifting. Our empirical analysis of actual tax planning behaviour, based on a panel of German balance sheet
• Publikationen // 30.07.2013

  ZEW Discussion Paper - Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

  Multinationale Unternehmen können unter Ausnutzung bestehenden Rechts ihre Steuerschuld in bestimmten Regionen beeinflussen und auf diese Weise ihre konzernweite Steuerlast reduzieren. Die öffentliche
• Publikationen // 02.10.2014

  ZEW Discussion Paper - Extending Taxation of Interest and Royalty Income at Source – an Option to Limit Base Erosion and Profit Shifting?

  increase their tax revenue. In general, gains and losses depend not only on net balances in royalty income flows but also on withholding tax and credit rules under the status quo. The inverted tax credit