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  1. 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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    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    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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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    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)
  2. Reputational risk and corporate tax planning
    Autor*in: Speitmann, Raffael
    Erschienen: November 2021
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    Corporate tax behavior has recently received considerable public interest, and anecdotal evidence suggests that firms are increasingly concerned about the reputational risk of tax planning. Using RepRisk data to capture firms’ reputational risk due... mehr

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    Verlag (kostenfrei)
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    Verlag (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    Corporate tax behavior has recently received considerable public interest, and anecdotal evidence suggests that firms are increasingly concerned about the reputational risk of tax planning. Using RepRisk data to capture firms’ reputational risk due to public scrutiny, this study examines the relationship between reputational risk and corporate tax planning. If managers anticipate higher costs of tax planning in response to higher reputational risk, firms might adjust their tax behavior. My results suggest that firms initially react to more public scrutiny and report higher GAAP effective tax rates. However, this association reverses once public scrutiny decays, suggesting that firms make rather superficial changes of their tax behavior in response to public pressure

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: WU international taxation research paper series ; no. 2021, 11
    Schlagworte: Reputational risk; tax planning; reputational cost
    Umfang: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  3. Desafios tributários decorrentes do ingresso do Brasil na OCDE
    lucros no exterior, preços de transferência, subcapitalização e divulgação obrigatória de planejamentos tributários
    Autor*in: Pinto, Alexandre Evaristo
    Erschienen: fevereiro de 2024
    Verlag:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 194
    Fernleihe:
    keine Fernleihe

     

    The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory disclosure. In this sense, a historical analysis of the OECD rules is carried out, highlighting their main characteristics. A historical analysis of the Brazilian rules is also carried out, demonstrating their main features. The conclusions point to incompatibilities between the Brazilian model and the OECD model.

     
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    Quelle: Verbundkataloge
    Sprache: Portugiesisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/290138
    Schriftenreihe: Texto para discussão / Ipea ; 2969
    Schlagworte: controlled foreign companies; transfer pricing; thin capitalization; mandatory disclosure; tax planning; OECD
    Umfang: 1 Online-Ressource (circa 72 Seiten)
  4. Market behaviour versus tax planning responses to changes in marginal income tax rates among older couples
    Autor*in: Messacar, Derek
    Erschienen: November 19, 2018
    Verlag:  Statistics Canada, [Ottawa]

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 235 (410)
    Fernleihe:
    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9780660275864
    Weitere Identifier:
    11F0019M-No. 410
    Schriftenreihe: Analytical Studies Branch research paper series ; no. 410
    Research paper / Statistics Canada
    Schlagworte: pension income; elasticity of taxable income; tax planning; income splitting; bunching; empirical density design
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  5. Tax bunching of very high earners
    evidence from Australia's Division 293 tax
    Autor*in: Carter, Andrew; Breunig, Robert
    Erschienen: 2023
    Verlag:  Australian National University, Canberra

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VSP 1802
    Fernleihe:
    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: TTPI - working papers ; 2023, 4 (April 2023)
    Schlagworte: Retirement saving; Division 293 tax; tax planning
    Umfang: 1 Online-Ressource (circa 48 Seiten), Illustrationen