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Levelized Product Cost: Concept and Decision Relevance
In: CESifo Working Paper Series No. 4590
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Why Do Not All Firms Engage in Tax Avoidance?
In: FAccT Center Working Paper Nr. 19/2014
SSRN
Working paper
Why do not all firms engage in tax avoidance?
Empirical evidence suggests that there is substantial cross-firm variation in the extent of tax avoidance. However, this variation is not well understood. This paper provides a theoretical background for testing, and thus explaining, cross-firm differences in tax avoidance. We develop a formal model with two agents to analyze the incentives that lead firms to engage in tax avoidance. The tax avoidance decision is a function of moral hazard, tax-planning costs, and the potential to increase earnings. If the potential to increase earnings is low, the tax-planning decision is determined by moral-hazard problems. In contrast, when this potential is high, the tax-planning decision is mainly driven by taxplanning costs, such as reputational and political costs. One implication of our model is that moral hazard can (partly) explain why some firms do not engage in tax avoidance: Severe problems of moral hazard make tax avoidance less likely. Our model can be applied to test di� erences in tax avoidance between different types of firms.
BASE
Towards an Amended Arm's Length Principle – Tackling Complexity and Implementing Destination Rules in Transfer Pricing
In: TRR 266 Accounting for Transparency Working Paper Series No. 89
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