Empirical essays on tax planning and transfer pricing

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Quinkler, Valentin Hermann Carl: Empirical essays on tax planning and transfer pricing. Hannover : Gottfried Wilhelm Leibniz Universität, Diss., 2019, XI, 142 S. DOI: https://doi.org/10.15488/6013

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This dissertation consists of three empirical studies contributing to the literature on tax planning and transfer pricing.The first study investigates the impact of U.S. state taxation on the geographical allocation of the intra-U.S. trademark ownership of large U.S. multinationals. The study documents that the U.S. State of Delaware has a leading position as a trademark holding location and that the major-ity of trademarks are registered there. Moreover, it contains an analysis of the effectiveness of group consolidation (combined reporting) and provides evidence that combined reporting signifi-cantly reduces the share of trademarks allocated to Delaware. Nevertheless, the identified effects indicate that Delaware-based trademark strategies have not been entirely abandoned. The second study examines the use of information technologies in a firm’s transfer pricing system. In particular, it investigates the role of firms’ information environment in mitigating the conflict of managerial and tax objectives in transfer pricing. The study provides empirical evi-dence that if firms facing conflicting objectives make intensive use of information technologies, they are more profitable, report lower effective tax rates, and face lower tax risk.The third study analyzes whether the strictness of transfer pricing regulations and their en-forcement affect intrafirm trade of U.S. multinational firms. In particular, the results suggest that stricter transfer pricing in a country decrease the tax rate sensitivity of bilateral U.S. intrafirm trade. Thus, the possibilities of U.S. multinationals to engage in transfer pricing related tax plan-ning schemes are effectively reduced.
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: 2019
Appears in Collections:Wirtschaftswissenschaftliche Fakultät
Dissertationen

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pos. country downloads
total perc.
1 image of flag of Germany Germany 167 36.54%
2 image of flag of United States United States 82 17.94%
3 image of flag of Russian Federation Russian Federation 72 15.75%
4 image of flag of Czech Republic Czech Republic 14 3.06%
5 image of flag of Indonesia Indonesia 13 2.84%
6 image of flag of France France 11 2.41%
7 image of flag of Algeria Algeria 11 2.41%
8 image of flag of United Kingdom United Kingdom 9 1.97%
9 image of flag of Canada Canada 9 1.97%
10 image of flag of No geo information available No geo information available 7 1.53%
    other countries 62 13.57%

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