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This dissertation contains three chapters, all related to corporate finance and corporate taxation. The first chapter studies how room for interpretation in tax law affects tax planning. The second chapter studies the effects of taxation are influenced by differences in the corporate group structures of multinationals. The third chapter investigates the effects of tax planning opportunities on employment and labor costs.
citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |