publication . Doctoral thesis . 2015

Determinants of Aggressive Tax Avoidance

Herbert, Tanja;
Open Access German
  • Published: 01 Jan 2015
  • Country: Germany
Abstract
This thesis consists of three essays examining determinants of aggressive tax avoidance. The first essay “Measuring the Aggressive Part of International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch, proposes a new measure that isolates the additional or even aggressive part in international tax avoidance and analyzes the determinants of aggressive tax avoidance of multinational enterprises. The second essay “Capital Injections and Aggressive Tax Planning - Can Banks Have It All?”, co-authored with Dr. Julia Merz, investigates governments’ influence on tax aggressiveness of multinational banks. We measure this impact by analyzing the change in bank...
Subjects
free text keywords: ddc:650
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