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  1. Are choosers losers?
    the propensity to under-delegate in the face of potential gains and losses
    Author: Bobadilla-Suarez, Sebastian; Sunstein, Cass R.; Sharot, Tali
    Published: 06/2016
    Publisher:  Harvard Law School, Cambridge, MA

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: Preliminary draft 02/15/16
    Series: Discussion paper / Harvard John M. Olin Center for Law, Economics, and Business ; no. 868
    Subjects: control premium; delegation; agency; decision rights; gains; losses
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  2. Inflexibility in income shifting
    implications, detection and remedies
    Author: Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; Schindler, Dirk
    Published: October 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives are... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63
    Inter-library loan:
    No inter-library loan

     

    This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives are based on the expected rather than the statutory tax rate differential. This has important implications for empirical research as our finding suggests that using the statutory tax rate differential risks underestimating the tax sensitivity of income shifting. We propose several empirical remedies to mitigate the estimation bias stemming from inflexibility, whenever a direct test is not feasible. The remedies vary in their data requirements, which allows future work on tax sensitivities of income to take into account inflexibility.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/248929
    Series: CESifo working paper ; no. 9384 (2021)
    Subjects: income shifting; losses; debt shifting; transfer prices
    Scope: 1 Online-Ressource (circa 30 Seiten)