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  1. Enhancing the efficiency and equity of the tax system in Israel
    Autor*in: Röhn, Oliver
    Erschienen: 2020
    Verlag:  OECD, Paris, France

    Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among... mehr

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    Hochschule Aalen, Bibliothek
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    Orient-Institut Beirut
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Sächsische Landesbibliothek - Staats- und Universitätsbibliothek Dresden
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    Hochschule Emden/Leer, Hochschulbibliothek
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    Max-Planck-Institut für ethnologische Forschung, Bibliothek
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    Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate productivity growth. The earned income tax credit has been an effective tool to reduce poverty and increase employment among the low-skilled and could be further expanded. The business tax system provides large benefits that aim to incentivise companies to become more productive, but the existing design may create distortions. This preferential tax treatment should be reviewed with a view to better targeting the scheme to ensure net benefits to society. There is also scope to simplify the tax system by removing inefficient tax expenditures and better leverage Israel’s impressive technological capacity to further lower compliance costs and reduce tax evasion. Finally, excise taxes should be adjusted, including by taxing carbon more heavily, to improve environmental and health outcomes.

     
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
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    Schriftenreihe: OECD Economics Department working papers ; no. 1646
    Schlagworte: taxes; personal income taxes; business taxes; tax administration; environmental taxation; tax avoidance; transfers; tax evasion; subsidies; Israel; Economics
    Umfang: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  2. Marketed tax avoidance schemes
    an economic analysis
    Autor*in: Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, Matthew D.
    Erschienen: November 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (not top) of the income distribution, with significant implications for tax revenue. We examine the consequences, for the structure of income tax, and... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (not top) of the income distribution, with significant implications for tax revenue. We examine the consequences, for the structure of income tax, and for tax authority anti-avoidance efforts, of tax avoidance of this type. In a model that allows for both demand- and supply-side considerations, we find that (1) there is an endogenous threshold income below which taxpayers do not avoid, and above which they avoid maximally; (2) the per-dollar price of tax avoidance is decreasing in income under progressive taxation; (3) endogenous adjustments in the price of avoidance make supply less responsive to anti-avoidance activity than thought previously; and (4) that avoidance may drive a non-monotone (Laffer) relationship between tax rates and tax revenue. The findings suggest that new approaches to anti-avoidance, beyond legal enforcement, may be needed.

     
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    hdl: 10419/248966
    Schriftenreihe: CESifo working paper ; no. 9421 (2021)
    Schlagworte: tax avoidance; marketed avoidance schemes; progressive taxation; anti-avoidance
    Umfang: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  3. Tax incentives, international commitments, and tax sufficiency
    another impossible trilogy
    Autor*in: Barreix, Alberto; Velayos, Fernando
    Erschienen: April 2021
    Verlag:  IDB, Inter-American Development Bank, [Washington, DC]

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    Schriftenreihe: Discussion paper / IDB, Inter-American Development Bank ; no IDB-DP-861
    Schlagworte: BEPS; fiscal incentives; income tax; tax avoidance; WTO
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  4. How do investors value the publication of tax information?
    evidence from the European public country-by-country reporting
    Autor*in: Müller, Raphael; Spengel, Christoph; Weck, Stefan
    Erschienen: [2021]
    Verlag:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Universitätsbibliothek Mannheim
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    We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a monetary value drop of approximately EUR 65 billion. We conclude that investors evaluate reputational risks arising from public scrutiny and competitive disadvantages to outweigh potential benefits of an extended information environment or more sustainable corporate tax strategies. In cross-sectional tests, we find that the average investor reaction is more pronounced for firms with low effective book tax rates, indicating that reputational concerns play a significant role in the marginal investor's investment behavior. Furthermore, our cross-sectional results indicate that the market reaction is stronger for firms operating in industries with high growth in market participants, providing an initial indication for the role of the competitive environment as an additional channel. Our inferences are of particular importance in light of the current ongoing debates on similar disclosure rules (particularly in the United States; cf. "Disclosure of Tax Havens and Offshoring Act") as well as for sustainability standard setters.

     
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    hdl: 10419/244406
    Auflage/Ausgabe: This version: October 2021
    Schriftenreihe: Discussion paper / ZEW ; no. 21, 077 (10/2021)
    Schlagworte: tax transparency; tax disclosure; tax avoidance; event study; country-by-country reporting
    Umfang: 1 Online-Ressource (44 Seiten), Illustrationen
  5. Statistical measurement of illicit financial flows in sustainable development goals
    tax avoidance by multinational corporations
    Autor*in: Cobham, Alex; Garcia-Bernardo, Javier; Janský, Petr; Palanský, Miroslav
    Erschienen: [2021]
    Verlag:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    Illicit financial flows (IFFs) threaten countries' ability to achieve the Sustainable Development Goals (SDGs). Progressing on the IFFs target is thus crucial, as is the ability to measure achieved progress. In this paper we explore how to best... mehr

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    Illicit financial flows (IFFs) threaten countries' ability to achieve the Sustainable Development Goals (SDGs). Progressing on the IFFs target is thus crucial, as is the ability to measure achieved progress. In this paper we explore how to best statistically measure tax avoidance by multinational corporations (MNCs) as the SDGs IFFs target. Our main research question is how the best available methods for the statistical measurement of tax avoidance by MNCs reconcile with the Balance of Payments (BoP) statistics. We answer the research question using a combination of approaches, arriving at three main findings. First, we show that the three leading methods for estimating tax avoidance by MNCs are closely related to each other, theoretically as well as empirically. Second, the profit misalignment method applied to the country-by-country reporting (CBCR) data of large MNCs emerges as the most suitable method from a critical review of existing approaches and a range of available statistical data sources. Third, in their current state the BoP statistics are not suitable for estimating tax avoidance by MNCs for many countries due lacking country coverage and missing data. On the basis of our findings, we recommend piloting the use of confidential MNC-level CBCR data to estimate tax avoidance by MNCs as the SDGs IFFs target.

     
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    hdl: 10419/247391
    Schriftenreihe: IES working paper ; 2021, 24
    Schlagworte: illicit financial flows; multinational corporations; tax avoidance; balance of payments; country-by-country reporting; Sustainable Development Goals
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  6. Market reactions of multinationals to the OECD BEPS Action Plan
    Autor*in: Petutschnig, Matthias; Resenig, Kristin
    Erschienen: 2021
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    This paper investigates the equity market reactions to the publication of the OECD BEPS Action Plan. We examine abnormal stock returns for firms incorporated and traded on the stock market in 36 OECD member states for various event dates during the... mehr

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    This paper investigates the equity market reactions to the publication of the OECD BEPS Action Plan. We examine abnormal stock returns for firms incorporated and traded on the stock market in 36 OECD member states for various event dates during the developmental phase of the OECD BEPS Action Plan. Overall, we find a negative market reaction of multinational companies across the relevant events, which suggests that the additional tax costs from limiting tax avoiding behaviour outweigh the benefits such as more transparency, better international tax dispute resolution, etc related to the introduction of the OECD BEPS Action Plan. The conclusion of the Multilateral Instrument (MLI) results in the most negative cumulative reaction. US corporations show a significant negative mean return across all events, but we find less pronounced evidence for market reactions across the European Union (EU). We find that more tax avoiding firms have stronger negative reactions to the events than less tax avoiding firms. Additionally, we show that there are some spill over effects onto the equity markets for purely domestic firms. We provide first evidence as to how investors reacted to the introduction of the OECD BEPS Action Plan and contribute to the literature by further investigating the association between tax avoidance and stock return

     
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    Schriftenreihe: WU international taxation research paper series ; no. 2021, 04
    Schlagworte: Market reaction; OECD BEPS action plan; tax avoidance
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  7. Is consistency the panacea?
    inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
    Autor*in: Diller, Markus; Lorenz, Johannes; Schneider, Georg; Sureth, Caren
    Erschienen: 2021
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We... mehr

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    Staats- und Universitätsbibliothek Bremen
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the costs and benefits of two tax transfer pricing regimes (consistency vs. inconsistency) under asymmetric information. Though tax transfer pricing harmonization is considered a promising instrument to fight undesired tax avoidance, the implications are largely unclear. We find tax avoidance in equilibrium in both countries under inconsistency. Surprisingly, we identify conditions under which low-tax countries benefit from consistency while high-tax countries benefit from inconsistency. This explains how the strategic interaction of taxpayer and tax authorities under firm-level heterogeneity challenges the implementation of consistent regimes. Understanding the implications of (in)consistent transfer pricing rules is crucial when reforming transfer pricing regulations to fight tax avoidance and double taxation

     
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    Schriftenreihe: WU international taxation research paper series ; no. 2021, 05
    Working paper series / SFB/Transregio TRR 266 Accounting for Transparency ; no. 57 (July 2021)
    Schlagworte: transfer pricing; transfer pricing inconsistency; tax avoidance; tax harmonization; strategic behavior; real effects
    Umfang: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  8. Tax losses and ex-ante offshore transfer of intellectual property
    Autor*in: Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael
    Erschienen: August 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric... mehr

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    We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the multinational firm will transfer its IP to a foreign low-tax country to avoid potentially negative profits at home. In addition, similar incentives exist to transfer the IP to a jurisdiction where tax rates are comparable or even higher than at home if the foreign jurisdiction offers a more symmetric treatment of losses.

     
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    hdl: 10419/245443
    Schriftenreihe: CESifo working paper ; no. 9262 (2021)
    Schlagworte: Multinationales Unternehmen; Immaterialgüterrechte; Auslandsverlagerung; Unternehmensbesteuerung; Steuervermeidung; Verlustverrechnung; intellectual property; corporate taxation; loss-offset; tax avoidance
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  9. Are risk-based tax audit stretegies rewarded?
    an analysis of corporate tax avoidance
    Autor*in: Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; Wu, Yuchen
    Erschienen: [2021]
    Verlag:  Arbeitskreis Quantitative Steuerlehre, Berlin

    This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from... mehr

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    This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond enforcement. Our results suggest that the use of risk-based tax audits is associated with lower tax avoidance when controlling for tax enforcement, firm-specific, and country-specific factors. Cross-sectional tests indicate that risk-based tax audit strategies are effective tools to curb tax avoidance across firms of all sizes. The results of additional cross-sectional analyses indicate that risk-based tax audits are more effective in countries with low governance quality, high GDP, and low trust in governments. In additional tests, we use country-level data on tax administration performance and find evidence that countries with a risk-based audit strategy have lower costs of tax enforcement and improve the performance of tax authorities. Overall, our findings indicate that risk-based tax audit strategies have an incremental effect on attenuating firms' tax avoidance and increasing tax revenue.

     
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    hdl: 10419/242817
    Schriftenreihe: Arqus discussion paper ; no. 267 (August 2021)
    Schlagworte: tax audits; tax avoidance; tax compliance; tax enforcement; tax risk
    Umfang: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  10. The epidemiology of tax avoidance narratives
    Autor*in: Lorenz, Johannes; Diller, Markus; Sureth, Caren
    Erschienen: [2021]
    Verlag:  Arbeitskreis Quantitative Steuerlehre, Berlin

    This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a... mehr

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    This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a society. We employ two types of infection models to theoretically investigate how tax avoidance schemes spread over time and vanish eventually consistent with patterns known from epidemiology. We find that general tax avoidance can persist even if its expected outcome is negative, while specific tax avoidance schemes might vanish even though their expected outcome is positive. We find empirical support for the predicted dissemination of narratives related to both general and specific tax avoidance schemes in google n-grams. Finally, we show that dissemination of specific tax avoidance schemes is attenuated by anti-narratives in (social) media. Our findings help to understand how tax avoidance spreads, under what conditions anti-avoidance measures can effectively curb tax avoidance and point towards the crucial role of transparency of enhanced enforcement by visible narratives.

     
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    hdl: 10419/242818
    Schriftenreihe: Arqus discussion paper ; no. 268 (August 2021)
    Schlagworte: tax avoidance; tax evasion; epidemiology; contagion; SIS-model; SIR-model; n-grams
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  11. Are risk-based tax audit strategies rewarded?
    an analysis of corporate tax avoidance
    Autor*in: Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; Wu, Yuchen
    Erschienen: 2021
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from... mehr

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    This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond enforcement. Our results suggest that the use of risk-based tax audits is associated with lower tax avoidance when controlling for tax enforcement, firm-specific, and country-specific factors. Cross-sectional tests indicate that risk-based tax audit strategies are effective tools to curb tax avoidance across firms of all sizes. The results of additional cross-sectional analyses indicate that risk-based tax audits are more effective in countries with low governance quality, high GDP, and low trust in governments. In additional tests, we use country-level data on tax administration performance and find evidence that countries with a risk-based audit strategy have lower costs of tax enforcement and improve the performance of tax authorities. Overall, our findings indicate that risk-based tax audit strategies have an incremental effect on attenuating firms’ tax avoidance and increasing tax revenue

     
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    Schriftenreihe: WU international taxation research paper series ; no. 2021, 07
    Working paper series / SFB/Transregio TRR 266 Accounting for Transparency ; no. 60 (revised September 2021)
    Schlagworte: tax audits; tax avoidance; tax compliance; tax enforcement; tax risk
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  12. The epidemiology of tax avoidance narratives
    Autor*in: Lorenz, Johannes; Diller, Markus; Sureth, Caren
    Erschienen: 2021
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    We propose a model that captures tax avoidance as an investment under uncertainty: searching for tax loopholes or developing legal avoidance schemes is associated with costs; the tax benefit is however uncertain. Its height depends on whether or not... mehr

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    We propose a model that captures tax avoidance as an investment under uncertainty: searching for tax loopholes or developing legal avoidance schemes is associated with costs; the tax benefit is however uncertain. Its height depends on whether or not the tax agency agrees with the chosen avoidance model. We find that increasing the tax rate causes taxpayers to devote more (less) effort to tax optimization if the variance of tax savings is below (above) a certain threshold. Using an epidemiological SIS-model we account for social contagion effects. We find that there exist parameter constellations in which increasing the tax rate causes both individual avoidance effort and the number of tax avoiders to increase, implying that tax revenue decreases. If tax avoidance is a precondition for tax evasion, the number of tax evaders can increase if more individuals avoid taxes as a consequence of an increase in the tax rate. Thus, increasing the tax rate can cause overall compliance to shrink even if all taxpayers evade by less. This happens if expected tax benefits are rather predictable

     
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    Schriftenreihe: WU international taxation research paper series ; no. 2021, 06
    Working paper series / SFB/Transregio TRR 266 Accounting for Transparency ; no. 59 (August 2021)
    Schlagworte: tax avoidance; tax evasion; epidemiology; contagion; SIS-model; SIR-model; n-grams
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  13. Real effects of an international tax reform for MNEs
    Autor*in: Ortmann, Regina; Simons, Dirk; Voeller, Dennis
    Erschienen: [2021]
    Verlag:  Arbeitskreis Quantitative Steuerlehre, Berlin

    With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the... mehr

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    With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the introduction of minimum taxation is being considered as a problem mitigating mechanism. We analyze theoretically the real effects of the aforementioned tax reform, i.e., MNEs' adjustments of production and sales decisions. Our findings show that the effects of an international tax reform on sales quantities depend on the properties of the underlying product markets. If national demand resembles characteristics of traditional industries, sales quantities remain unchanged. However, sales quantities are affected if specific demand characteristics of modern business models are assumed. For traditional industries a reformed tax regime increases tax revenues in high-tax market countries and even attracts production. In contrast, for modern business models tax revenues of high-tax countries can even decrease.

     
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    Schriftenreihe: Arqus discussion paper ; no. 265 (August 2021)
    Schlagworte: BEPS; corporate taxation; minimum taxation; profit shifting; tax avoidance
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  14. Is consistency the panacea?
    inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
    Autor*in: Diller, Markus; Lorenz, Johannes; Schneider, Georg; Sureth, Caren
    Erschienen: [2021]
    Verlag:  Arbeitskreis Quantitative Steuerlehre, Berlin

    This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We... mehr

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    This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the costs and benefits of two tax transfer pricing regimes (consistency vs. inconsistency) under asymmetric information. Though tax transfer pricing harmonization is considered a promising instrument to fight undesired tax avoidance, the implications are largely unclear. We find tax avoidance in equilibrium in both countries under inconsistency. Surprisingly, we identify conditions under which low-tax countries benefit from consistency while high-tax countries benefit from inconsistency. This explains how the strategic interaction of taxpayer and tax authorities under firm-level heterogeneity challenges the implementation of consistent regimes. Understanding the implications of (in)consistent transfer pricing rules is crucial when reforming transfer pricing regulations to fight tax avoidance and double taxation.

     
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    Schriftenreihe: Arqus discussion paper ; no. 264 (July 2021)
    Schlagworte: transfer pricing; transfer pricing inconsistency; tax avoidance; tax harmonization; strategic behavior; real effects
    Umfang: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  15. Overconfident CEOs, corporate social responsibility & tax avoidance
    evidence from China
    Autor*in: Karavitis, Panagiotis; Kazakis, Pantelis; Xu, Tianyue
    Erschienen: 2021
    Verlag:  [Adam Smith Business School], [Glasgow]

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    Schriftenreihe: Working paper series / University of Glasgow, Adam Smith Business School ; paper no. 2021, 18 (November 2021)
    Schlagworte: corporate social responsibility; tax avoidance; CEO overconfidence
    Umfang: 1 Online-Ressource (circa 52 Seiten)
  16. Essays on banks and taxation
    Autor*in: Gawehn, Vanessa
    Erschienen: 2020
    Verlag:  Universitätsbibliothek, Paderborn

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    Medientyp: Dissertation
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    Schlagworte: Corporate income taxes; stakeholder approach; decision-making process; tax avoidance; banks; non-banks; standardized coefficients; quantile regression; country-by-country reporting; CbCR; financial institutions; investor reactions; eventstudy; multivariate regression model
    Umfang: 1 Online-Ressource (circa 22 Seiten)
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    Enthält mehrere Abstracts

    Dissertation, Universität Paderborn, 2020
  17. Can increased tax transparency curb corporate tax avoidance?
    Autor*in: Razen, Michael; Kupfer, Alexander
    Erschienen: [2021]
    Verlag:  Research platform Empirical and Experimental Economics, University of Innsbruck, Innsbruck, Austria

    Tax avoidance among large multinational corporations has considerably increased in recent years, triggering an intense discussion about how to ensure tax justice. We propose a novel experimental design to incentive-compatibly model the firm-consumer... mehr

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    Tax avoidance among large multinational corporations has considerably increased in recent years, triggering an intense discussion about how to ensure tax justice. We propose a novel experimental design to incentive-compatibly model the firm-consumer relationship in a consumer goods market. This new paradigm allows us to analyze the effect of increased tax transparency on consumer and firm behavior in a dynamic framework. We find that absent the threat of being exposed as a tax avoiding firm, only 26% of the firms decide to pay taxes. Once tax avoiding firms are identifiable in the market, this rate rises to 58%. Providing market participants additionally with information about the social costs of tax avoidance increases the fraction of tax paying firms further to 74%. We show that these improvements are the consequence of firms proactively adopting tax responsible behavior and, at the highest level of transparency, consumers showing a stronger proclivity to boycott tax avoiding firms, even if these firms offer cheaper prices. Our results confirm the effectiveness of increased transparency to curb corporate tax avoidance.

     
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    hdl: 10419/240438
    Schriftenreihe: Working papers in economics and statistics ; 2021, 10
    Schlagworte: economic experiment; tax avoidance; public good dilemma; consumer behavior; firm behavior
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  18. How does profit shifting affect the balance of payments?
    Autor*in: Hebous, Shafik; Klemm, Alexander; Wu, Yuou
    Erschienen: February 2021
    Verlag:  International Monetary Fund, [Washington, DC]

    Profit shifting by multinational enterprises-through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles-affects international flows, raising the question of its impact on the current account and... mehr

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    Profit shifting by multinational enterprises-through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles-affects international flows, raising the question of its impact on the current account and external balances. This paper approaches this question theoretically and empirically. In theory, profit shifting distorts the components of the current account and bilateral current account balances but leaves a country's aggregate net balance unaffected. There is, however, a real effect on current account balances, because taxes are paid to different jurisdictions. Moreover-in practice-the measured current account could change, because not all transactions are equally easy to track. Our panel empirical results broadly confirm that the current account balance tends to be, on average, unaffected by profit shifting, but taking heterogeneity into account we find that both the real tax effect and mismeasurement strengthen income balances-and thus the current account-in investment hubs

     
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    ISBN: 9781513569994
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    Schriftenreihe: IMF working paper ; WP/21, 41
    Schlagworte: Balance of payments; current account; multinationals; profit shifting; tax avoidance
    Umfang: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  19. Essays on the real effects of tax reforms
    Autor*in: Hillmann, Lisa
    Erschienen: 2021

    In dieser Arbeit werden die realen Effekte von Steuerreformen untersucht. Die Politik nutzt häufig Steuerreformen, um realwirtschaftliche Entscheidungen von Unternehmen, wie zum Beispiel Investitionsentscheidungen, zu beeinflussen. Die... mehr

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    In dieser Arbeit werden die realen Effekte von Steuerreformen untersucht. Die Politik nutzt häufig Steuerreformen, um realwirtschaftliche Entscheidungen von Unternehmen, wie zum Beispiel Investitionsentscheidungen, zu beeinflussen. Die zugrundeliegende Annahme ist, dass der Besteuerung eine bedeutende Rolle im Entscheidungsprozess von Unternehmen zukommt. Vor diesem Hintergrund umfasst diese Arbeit drei empirische Studien zu den realen Effekten von Steuerreformen. In der ersten Studie wird untersucht, ob eine Erhöhung der Dividendenbesteuerung, die nur körperschaftsteuerpflichtige Minderhei... This thesis examines the real effects of tax reforms. Policymakers frequently use tax reforms to influence companies’ real economic decisions, e.g. investment decisions. The underlying assumption is that taxes play a significant role in the decision-making process of firms. Against this background, this thesis comprises three empirical studies on the real effects of tax reforms. The first study examines whether a dividend tax increase, which only affects corporate shareholders owning a minority stake, has an effect on private firms’ payout decisions and on minority shareholders’ portfolio c...

     
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    Beteiligt: Oestreicher, Andreas (AkademischeR BetreuerIn); Korn, Olaf (AkademischeR BetreuerIn); Schwager, Robert (AkademischeR BetreuerIn)
    Sprache: Englisch
    Medientyp: Dissertation
    Format: Online
    Weitere Identifier:
    hdl: 21.11130/00-1735-0000-0005-154D-E
    Schlagworte: Tax Reforms; investment decisions; dividend taxation; payout policy; tax transparency; tax avoidance; tax depreciation
    Umfang: 1 Online-Ressource (circa 197 Seiten), Illustrationen, Diagramme
    Bemerkung(en):

    Dissertation, Georg-August-Universität Göttingen, 2020
  20. Corporate profit shifting and the role of tax havens
    evidence from German country-by-country reporting data
    Autor*in: Fuest, Clemens; Hugger, Felix; Neumeier, Florian
    Erschienen: January 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax... mehr

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    This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of the global distribution of profits and indicators of economic activity for multinationals exceeding a certain revenue threshold. We show that 82% of the German multinationals subject to CbC reporting have tax haven subsidiaries and that these subsidiaries are notably more profitable than those in non-havens. However, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest that approximately 40% of the profits reported in tax havens are a result of tax-induced profit shifting. The associated annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to corporate profit shifting to tax havens of EUR 5.7 billion per year.

     
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    hdl: 10419/232435
    Schriftenreihe: CESifo working paper ; no. 8838 (2021)
    Schlagworte: corporate taxation; tax avoidance; profit shifting; multinational enterprises; country-by-country reporting
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  21. Study and reports on the VAT gap in the EU-28 member states
    2020 / Grzegorz Poniatowski, Mikhail Bonch-Osmolovskiy, Adam Śmietanka
    Autor*in: Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; Śmietanka, Adam
    Erschienen: [2020]
    Verlag:  CASE, Center for Social and Economic Research, Warsaw, Poland

    This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a simplified methodology for 2019, the year immediately preceding the analysis, and includes revised estimates for 2014-2017. It also includes the updated and... mehr

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    This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a simplified methodology for 2019, the year immediately preceding the analysis, and includes revised estimates for 2014-2017. It also includes the updated and extended results of the econometric analysis of VAT Gap determinants initiated and initially reported in the 2018 Report (Poniatowski et al., 2018). As a novelty, the econometric analysis to forecast potential impacts of the coronavirus crisis and resulting recession on the evolution of the VAT Gap in 2020 is reported. In 2018, most European Union (EU) Member States (MS) saw a slight decrease in the pace of gross domestic product (GDP) growth, but the economic conditions for increasing tax compliance remained favourable. We estimate that the VAT total tax liability (VTTL) in 2018 increased by 3.6 percent whereas VAT revenue increased by 4.2 percent, leading to a decline in the VAT Gap in both relative and nominal terms. In relative terms, the EU-wide Gap dropped to 11 percent and EUR 140 billion. Fast estimates show that the VAT Gap will likely continue to decline in 2019. Of the EU-28, the smallest Gaps were observed in Sweden (0.7 percent), Croatia (3.5 percent), and Finland (3.6 percent), the largest – in Romania (33.8 percent), Greece (30.1 percent), and Lithuania (25.9 percent). Overall, half of the EU-28 MS recorded a Gap above 9.2 percent. In nominal terms, the largest Gaps were recorded in Italy (EUR 35.4 billion), the United Kingdom (EUR 23.5 billion), and Germany (EUR 22 billion). [...]

     
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    ISBN: 9788371787034
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    hdl: 10419/261106
    Übergeordneter Titel: Study and reports on the VAT gap in the EU-28 member states - Alle Bände anzeigen
    Schriftenreihe: CASE reports ; no. 503 (2020)
    Schlagworte: consumption taxation; VAT; tax fraud; tax evasion; tax avoidance; tax gap; tax non-compliance; policy gap
    Umfang: 1 Online-Ressource (circa 110 Seiten), Illustrationen
  22. Corporate tax planning and firms' information environment
    Autor*in: Osswald, Benjamin
    Erschienen: December 6, 2018
    Verlag:  Universität Wien, Wien

    This study examines whether internal information quality (IIQ) is associated with firms' external information quality (EIQ) and whether tax planning moderates this association. Based on the argument that higher internal information quality allows... mehr

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    This study examines whether internal information quality (IIQ) is associated with firms' external information quality (EIQ) and whether tax planning moderates this association. Based on the argument that higher internal information quality allows managers to convey higher quality information to market participants, I hypothesize and find a positive association between IIQ and EIQ. I then examine if tax planning, which prior literature shows affects external information quality due to proprietary costs of disclosure, attenuates this association. I find that the association between IIQ and EIQ is fully attenuated for firms with a high level of tax planning. A structural equation model that allows different elements of IIQ to covary and robustness tests corroborate my findings. Overall, my results imply that increased IIQ spills over to EIQ because managers convey higher quality internal information to market participants. However, proprietary costs resulting from a high level of tax planning appear to moderate this effect

     
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    Schriftenreihe: WU international taxation research paper series ; no. 2018, 10
    Schlagworte: External information quality; information asymmetry; information environment; internal information quality; tax avoidance; tax planning
    Umfang: 1 Online-Ressource (circa 51 Seiten)
  23. The global minimum tax
    Autor*in: Johannesen, Niels
    Erschienen: 2022
    Verlag:  CEBI, Department of Economics, University of Copenhagen, Copenhagen

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    hdl: 10419/258964
    Schriftenreihe: CEBI working paper series ; 22, 01
    Schlagworte: profit shifting; international taxation; global minimum tax; tax avoidance; multinational firms
    Umfang: 1 Online-Ressource (circa 21 Seiten), Illustrationen
  24. Loss-averse tax manipulation and tax-preferred savings
    Autor*in: Messacar, Derek
    Erschienen: February 2022
    Verlag:  Retirement and Savings Institute, [Montréal]

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    Schriftenreihe: Working paper / Institut sur la retraite et l'épargne, HEC Montréal ; no. 8
    Schlagworte: Loss-aversion; tax avoidance; savings; regression kink design
    Umfang: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  25. The tax-price elasticity of offshore tax avoidance
    evidence from Ecuadorian transaction data
    Autor*in: Brounstein, Jakob
    Erschienen: December 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This study leverages a unique data set on the universe of transactions exiting the Ecuadorian economy to estimate the tax-price elasticity of demand for tax-sheltering activities using offshore fiscal havens. I determine this elasticity... mehr

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    This study leverages a unique data set on the universe of transactions exiting the Ecuadorian economy to estimate the tax-price elasticity of demand for tax-sheltering activities using offshore fiscal havens. I determine this elasticity quasi-experimentally by comparing the evolution in funds sent by individuals and corporations to tax havens for different purposes (e.g. dividend payments, bank account deposits) versus similar transactions with non-tax havens around changes to the Ecuadorian Impuesto a la Salida de Divisas, which effectuated an ad valorem tax on transfers to tax havens. I document large responses of funds sent abroad for tax-avoidance and tax-evasive purposes to the tax price of transacting with fiscal havens. I also provide evidence that individuals with financial connections to tax havens declare additional capital income on their tax returns in the post-period, and due to the progressivity of the tax schedule pay a higher average income tax rate as a result.

     
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    ISBN: 9789292671273
    Weitere Identifier:
    hdl: 10419/249493
    Schriftenreihe: WIDER working paper ; 2021, 187
    Schlagworte: tax evasion; tax avoidance; tax havens
    Umfang: 1 Online-Ressource (circa 44 Seiten), Illustrationen