Auflistung nach Schlagwort "Tax Transparency"

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  • Empirical essays on tax avoidance 
    Reineke, Jakob (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2024)
    This dissertation comprises three tax avoidance papers. In addition, these papers empirically examine firms’ resource allocation, tax control frameworks, tax transparency and tax compliance. The first paper investigates ...
  • Empirical Essays on Tax Compliance Management and Tax Disclosures 
    Trenn, Ilko (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2021)
    This dissertation consists of four empirical studies analyzing corporate tax disclosure and several aspects of tax compliance management systems, also known as tax control frameworks. The first study examines whether ...
  • Tax compliance and behavioral responses to taxes 
    Jarzembski, Janine Katharina (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2024)
    This dissertation is composed of three articles that examine the subject of tax avoidance from different angles. The first article focuses on the effectiveness of regulations that aim to increase tax compliance. Using a ...