Tax accounting, tax sheltering and profit shifting: empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU
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| Format: | Thesis/Dissertation Book |
| Language: | English |
| Published: |
Mannheim
[2017]
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| Subjects: | |
| Links: | http://d-nb.info/1129697045/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029777895&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Physical Description: | IX, 205 Blätter Diagramme |
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Titel: Tax accounting, tax sheltering and profit shifting
Autor: Evers, Maria Theresia
Jahr: 2017
Table of Contents
1 Introduction.1
2 Effects and Drivers of Book-Tax Differences: Literature Review and Meta-
Analysis.6
2.1 Introduction.6
2.2 Institutional background: Book-Tax Conformity and Book-Tax Differences.8
2.3 Overview of previous empirical studies.17
2.3.1 Introducing the major strands of literature.17
2.3.2 Association between BTD and Proxies for Tax Sheltering and/or Earnings
Management.18
2.3.3 Components of BTD.26
2.4 Meta-Analysis.40
2.4.1 Purpose of Meta-Analysis and Meta-Studies in Accounting.40
2.4.2 Meta-Analysis Procedure and Techniques.42
2.4.2.1 Selection and coding of studies.42
2.4.2.2 Methodology.44
2.5 Results.46
2.5.1 Association between BTD and proxies for TS/EM.46
2.5.2 Components of BTD.54
2.6 Conclusion.62
2.7 Potential limitations.64
3 Book-Tax Conformity and Reporting Behavior- A Quasi-experiment.65
3.1 Introduction.65
3.2 Related Literature.68
3.2.1 Pros and cons of book-tax conformity.68
3.2.2 Impact of book-tax conformity and book-tax differences on tax sheltering and
earnings management.71
3.2.3 Firm level determinants of book-tax differences.71
3.2.4 The impact of book-tax conformity or book-tax differences on earnings quality
72
3.3 Institutional Background.73
3.3.1 Changes in the level of book-tax conformity in Germany.73
3.3.2 Book-tax differences before and after the BilMoG-Act.74
3.4 Data and Sample Characteristics.76
3.5 Descriptive Evidence: Book-Tax Differences Pre- and Post-Reform.78
3.6 Empirical Analysis.82
3.6.1 Change of book-tax conformity, the book-tax income gap, and tax sheltering. 82
3.6.2 Change of book-tax conformity and the persistence of taxable and financial
income.94
3.7 Conclusion.101
4 CC(C)TB in the EU: Enhanced concepts for taxable income determination and
impact on effective tax burdens.103
4.1 Introduction.103
4.2 CC(C)TB: Concept and status quo.105
4.3 Remaining problems of the CC(C)TB proposal.106
4.3.1 Unclear legal terms.106
4.3.1.1 Problem outline.106
4.3.1.2 Consequence: Modified net income method (stronger cash-flow oriented
taxation).107
4.3.2 Tax debt bias and profit shifting.110
4.3.2.1 Problem outline.110
4.3.2.2 Tax neutrality and the debt bias.111
4.3.2.3 Allowance for Corporate Equity.113
4.3.2.4 Consequence: CC(C)TB with an Allowance for Corporate Equity.116
4.4 Consequences of a CCTB, the modified cash-flow tax and an ACE for the effective
tax burden of corporations in the EU.118
4.4.1 Methodology.118
4.4.1.1 The European Tax Analyzer.118
4.4.1.2 Structure of the model firm and additional economic assumptions.119
4.4.2 Impact of a CCTB and a Modified Cash-Flow Tax (MCFT) on effective tax
burdens.121
4.4.2.1 Effective tax burdens, yielded by applying national tax accounting rules
(fiscal year 2015).121
4.4.2.2 Effective tax burdens, yielded by applying the tax accounting provisions of
aCCTB.123
4.4.2.3 Effective tax burdens, yielded by applying a Modified Cash Flow Tax. 129
4.4.3 Impact of an ACE on effective tax burdens.133
4.4.3.1 Effective tax burdens, yielded by applying national tax accounting rules and
an ACE deduction.133
4.4.3.2 Effective tax burdens, yielded by applying the tax accounting provisions of
a CCTB and an ACE deduction.141
4.4.3.2.1 Overall effects.141
4.4.3.2.2 Impact of the CCTB elements, with and without an ACE.143
4.4.3.2.3 Effective tax burdens, yielded by applying the tax accounting rules of a
CCTB and an ACE deduction on new equity only.151
4.4.3.2.4 Interplay of equity components, tax rate and NID rate.153
4.4.3.2.5 Effects of changes in profitability.155
4.4.3.2.6 Effects of changes in the capital structure.157
4.5 Implications of the reform proposals with regard to the BTC Discussion.159
4.6 Alternatives to an ACE at coiporate level.160
4.7 Summary.161
5 Conclusion.164
References.170
Appendix.195 |
| any_adam_object | 1 |
| author | Evers, Maria Theresia 1988- |
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| author_facet | Evers, Maria Theresia 1988- |
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| author_sort | Evers, Maria Theresia 1988- |
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| dewey-ones | 657 - Accounting |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
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| spelling | Evers, Maria Theresia 1988- Verfasser (DE-588)1130710947 aut Tax accounting, tax sheltering and profit shifting empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU vorgelegt von Maria Theresia Evers Mannheim [2017] IX, 205 Blätter Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertation Universität Mannheim 2017 Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Besteuerungsgrundlage (DE-588)4198716-0 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Körperschaftsteuerrecht (DE-588)4114247-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s Besteuerungsgrundlage (DE-588)4198716-0 s Steuervermeidung (DE-588)4121725-1 s DE-604 Europäische Union (DE-588)5098525-5 b Multinationales Unternehmen (DE-588)4075092-9 s Körperschaftsteuerrecht (DE-588)4114247-0 s B:DE-101 application/pdf http://d-nb.info/1129697045/04 Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029777895&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Evers, Maria Theresia 1988- Tax accounting, tax sheltering and profit shifting empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU Europäische Union (DE-588)5098525-5 gnd Steuervermeidung (DE-588)4121725-1 gnd Unternehmen (DE-588)4061963-1 gnd Besteuerungsgrundlage (DE-588)4198716-0 gnd Steuerrecht (DE-588)4116614-0 gnd Körperschaftsteuerrecht (DE-588)4114247-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
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| title | Tax accounting, tax sheltering and profit shifting empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU |
| title_auth | Tax accounting, tax sheltering and profit shifting empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU |
| title_exact_search | Tax accounting, tax sheltering and profit shifting empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU |
| title_full | Tax accounting, tax sheltering and profit shifting empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU vorgelegt von Maria Theresia Evers |
| title_fullStr | Tax accounting, tax sheltering and profit shifting empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU vorgelegt von Maria Theresia Evers |
| title_full_unstemmed | Tax accounting, tax sheltering and profit shifting empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU vorgelegt von Maria Theresia Evers |
| title_short | Tax accounting, tax sheltering and profit shifting |
| title_sort | tax accounting tax sheltering and profit shifting empirical evidence on the effects of book tax conformity and enhanced concepts for a harmonized corporate tax base in the eu |
| title_sub | empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuervermeidung (DE-588)4121725-1 gnd Unternehmen (DE-588)4061963-1 gnd Besteuerungsgrundlage (DE-588)4198716-0 gnd Steuerrecht (DE-588)4116614-0 gnd Körperschaftsteuerrecht (DE-588)4114247-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Europäische Union Steuervermeidung Unternehmen Besteuerungsgrundlage Steuerrecht Körperschaftsteuerrecht Multinationales Unternehmen Hochschulschrift |
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