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Schwäbe, Alexander Norbert: Essays on corporate tax planning. Hannover : Gottfried Wilhelm Leibniz Universität, Diss., 2018, ix, 127 S. DOI: https://doi.org/10.15488/4315

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Sum total of downloads: 881




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Abstract: 
This dissertation contains three contributions to corporate tax planning. The first article examines stock price reactions to news about corporate tax avoidance and tax evasion. An event study shows that tax evasion generally has a negative impact on the capital market, while news of tax avoidance leads for firms with a low tax risk to positive capital market reactions. The second article deals with the effects of negotiation strategies of tax auditors and tax advisers on tax base adjustments in the context of a tax audit. A three-step estimation model shows that negotiation strategies have a severe impact on tax base adjustments. Tax auditors can increase tax base adjustments by ten percentage points when opting for a competitive strategy instead of a neutral strategy. The third article deals with the tax-induced income shifting of corporations. The results imply that firms are shifting income from high marginal tax rate periods to low marginal tax rate periods. This effect is particularly pronounced for family firms. Furthermore, firms' real activities manipulation is negatively affected by firms' marginal tax rate.
License of this version: Es gilt deutsches Urheberrecht. Das Dokument darf zum eigenen Gebrauch kostenfrei genutzt, aber nicht im Internet bereitgestellt oder an Außenstehende weitergegeben werden.
Document Type: DoctoralThesis
Publishing status: publishedVersion
Issue Date: 2018
Appears in Collections:Wirtschaftswissenschaftliche Fakultät
Dissertationen

distribution of downloads over the selected time period:

downloads by country:

pos. country downloads
total perc.
1 image of flag of Germany Germany 388 44.04%
2 image of flag of United States United States 137 15.55%
3 image of flag of India India 39 4.43%
4 image of flag of United Kingdom United Kingdom 20 2.27%
5 image of flag of No geo information available No geo information available 19 2.16%
6 image of flag of China China 18 2.04%
7 image of flag of Canada Canada 16 1.82%
8 image of flag of Nigeria Nigeria 12 1.36%
9 image of flag of Indonesia Indonesia 12 1.36%
10 image of flag of Austria Austria 12 1.36%
    other countries 208 23.61%

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