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Explaining the Difference in Countries’ Level of Tax Avoidance. An Empirical Investigation of Exemplary Drivers

Explaining the Difference in Countries’ Level of Tax Avoidance. An Empirical Investigation of Exemplary Drivers
Author: Simon Falcke
Publisher: diplom.de
Total Pages:
Release: 2020-04-13
Genre: Political Science
ISBN: 3961163553

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This thesis contributes to the large literature of drivers of tax avoidance, for example tax system characteristics or the degree of tax incidence, by investigating which kind of firms drive the discovered difference in tax avoidance between countries. Thereby, it tries to answer the question which kind of firms benefit the most from common tax mechanisms and thus use them the most. By doing so, this thesis focus on firm characteristics that are not part of the tax system itself, but rather are common characteristics associated with a difference in tax avoidance. Moreover, the research is complemented by investigating some tax related country characteristics to answer the question whether the observed firm-tax avoidance correlations differ depending on certain country-specific factors. The thesis therewith further completes the explanation for the difference between the degree of tax avoidance in different countries


Explaining the Difference in Countries' Level of Tax Avoidance. An Empirical Investigation of Exemplary Drivers

Explaining the Difference in Countries' Level of Tax Avoidance. An Empirical Investigation of Exemplary Drivers
Author: Simon Falcke
Publisher:
Total Pages: 48
Release: 2020-04-04
Genre:
ISBN: 9783961168552

Download Explaining the Difference in Countries' Level of Tax Avoidance. An Empirical Investigation of Exemplary Drivers Book in PDF, ePub and Kindle

This thesis contributes to the large literature of drivers of tax avoidance, for example tax system characteristics or the degree of tax incidence, by investigating which kind of firms drive the discovered difference in tax avoidance between countries. Thereby, it tries to answer the question which kind of firms benefit the most from common tax mechanisms and thus use them the most. By doing so, this thesis focus on firm characteristics that are not part of the tax system itself, but rather are common characteristics associated with a difference in tax avoidance. Moreover, the research is complemented by investigating some tax related country characteristics to answer the question whether the observed firm-tax avoidance correlations differ depending on certain country-specific factors. The thesis therewith further completes the explanation for the difference between the degree of tax avoidance in different countries


A Countries' Level of Tax Avoidance. Empirical Investigation of Exemplary Drivers

A Countries' Level of Tax Avoidance. Empirical Investigation of Exemplary Drivers
Author: Simon Falcke
Publisher:
Total Pages: 48
Release: 2020-04-29
Genre:
ISBN: 9783346153203

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Bachelorarbeit aus dem Jahr 2019 im Fachbereich VWL - Sonstiges, Note: 1,3, Otto Beisheim School of Management Vallendar, Sprache: Deutsch, Abstract: This thesis contributes to the large literature of drivers of tax avoidance, for example tax system characteristics or the degree of tax incidence, by investigating which kind of firms drive the discovered difference in tax avoidance between countries. Thereby, it tries to answer the question which kind of firms benefit the most from common tax mechanisms and thus use them the most. By doing so, this thesis focus on firm characteristics that are not part of the tax system itself, but rather are common characteristics associated with a difference in tax avoidance. Moreover, the research is complemented by investigating some tax related country characteristics to answer the question whether the observed firm-tax avoidance correlations differ depending on certain country-specific factors. The thesis therewith further completes the explanation for the difference between the degree of tax avoidance in different countries. On January 22, 2019, the German political party Bündnis 90/Die Grünen published a study about the extent of tax avoidance in the European Union, revealing a gap between the effective tax rate paid by companies and the statutory tax rate in their home country. This gap between statutory tax rate and effective tax rate is one way of considering tax avoidance. There are other definitions as well, but overall tax avoidance can be seen as not paying the share of pre-tax income as taxes as intended by the government. In other words, tax avoidance is the attempt to legally reduce the tax burden paid to the government as much as possible.


Tax Us If You Can

Tax Us If You Can
Author: Tax Justice Network-Africa
Publisher: Fahamu/Pambazuka
Total Pages: 95
Release: 2011-10-20
Genre: Business & Economics
ISBN: 0857490427

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This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "


Corrupt Cities

Corrupt Cities
Author:
Publisher: World Bank Publications
Total Pages: 180
Release: 2000
Genre: Political Science
ISBN: 9780821346006

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Much of the devastation caused by the recent earthquake in Turkey was the result of widespread corruption between the construction industry and government officials. Corruption is part of everyday public life and we tend to take it for granted. However, preventing corruption helps to raise city revenues, improve service delivery, stimulate public confidence and participation, and win elections. This book is designed to help citizens and public officials diagnose, investigate and prevent various kinds of corrupt and illicit behaviour. It focuses on systematic corruption rather than the free-lance activity of a few law-breakers, and emphasises practical preventive measures rather than purely punitive or moralistic campaigns.


The Toolbox Revisited

The Toolbox Revisited
Author: Clifford Adelman
Publisher:
Total Pages: 232
Release: 2006
Genre: Education
ISBN:

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The Toolbox Revisited is a data essay that follows a nationally representative cohort of students from high school into postsecondary education, and asks what aspects of their formal schooling contribute to completing a bachelor's degree by their mid-20s. The universe of students is confined to those who attended a four-year college at any time, thus including students who started out in other types of institutions, particularly community colleges.


Reducing Inequalities

Reducing Inequalities
Author: Rémi Genevey
Publisher: The Energy and Resources Institute (TERI)
Total Pages: 274
Release: 2013-01-01
Genre: Architecture
ISBN: 8179935302

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The reduction of inequalities within and between countries stands as a policy goal, and deserves to take centre stage in the design of the Sustainable Development Goals agreed during the Rio+20 Summit in 2012.The 2013 edition of A Planet for Life represents a unique international initiative grounded on conceptual and strategic thinking, and – most importantly – empirical experiments, conducted on five continents and touching on multiple realities. This unprecedented collection of works proposes a solid empirical approach, rather than an ideological one, to inform future debate.The case studies collected in this volume demonstrate the complexity of the new systems required to accommodate each country's specific economic, political and cultural realities. These systems combine technical, financial, legal, fiscal and organizational elements with a great deal of applied expertise, and are articulated within a clear, well-understood, growth- and job-generating development strategy.Inequality reduction does not occur by decree; neither does it automatically arise through economic growth, nor through policies that equalize incomes downward via ill conceived fiscal policies. Inequality reduction involves a collaborative effort that must motivate all concerned parties, one that constitutes a genuine political and social innovation, and one that often runs counter to prevailing political and economic forces.


The Road to Results

The Road to Results
Author: Linda G. Morra-Imas
Publisher: World Bank Publications
Total Pages: 611
Release: 2009
Genre: Business & Economics
ISBN: 0821379119

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'The Road to Results: Designing and Conducting Effective Development Evaluations' presents concepts and procedures for evaluation in a development context. It provides procedures and examples on how to set up a monitoring and evaluation system, how to conduct participatory evaluations and do social mapping, and how to construct a "rigorous" quasi-experimental design to answer an impact question. The text begins with the context of development evaluation and how it arrived where it is today. It then discusses current issues driving development evaluation, such as the Millennium Development Goals and the move from simple project evaluations to the broader understandings of complex evaluations. The topics of implementing 'Results-based Measurement and Evaluation' and constructing a 'Theory of Change' are emphasized throughout the text. Next, the authors take the reader down 'the road to results, ' presenting procedures for evaluating projects, programs, and policies by using a 'Design Matrix' to help map the process. This road includes: determining the overall approach, formulating questions, selecting designs, developing data collection instruments, choosing a sampling strategy, and planning data analysis for qualitative, quantitative, and mixed method evaluations. The book also includes discussions on conducting complex evaluations, how to manage evaluations, how to present results, and ethical behavior--including principles, standards, and guidelines. The final chapter discusses the future of development evaluation. This comprehensive text is an essential tool for those involved in development evaluation.


High-skilled Migration

High-skilled Migration
Author: Mathias Czaika
Publisher: Oxford University Press
Total Pages: 402
Release: 2018
Genre: Business & Economics
ISBN: 0198815271

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Political and scientific debates on migration policies have mostly focused on governments' efforts to control or reduce low-skilled, asylum, and irregular migration or to encourage the return migration of these categories. Less research and constructive discourse has been conducted on the role and effectiveness of policies to attract or retain high-skilled workers. An improved understanding of the drivers and dynamics of high-skilled migration is essential for effective policy-making, as most highly developed and emerging economies experience growing shortages of high-skilled labour supply in certain occupations and sectors, and skilled immigration is often viewed as one way of addressing these. Simplistic assumptions that high-skilled migrants are primarily in pursuit of higher wages raise the expectation that policies which open channels for high-skilled immigration are generally successful. Although many countries have introduced policies aimed at attracting and facilitating the recruitment of high-skilled workers, not all recruitment efforts have had the desired effects, and anecdotal evidence on the effectiveness of these programmes is rather mixed. The reason is that the rather narrow focus on migration policy coincides with a lack of systematic and rigorous consideration of other economic, social, and political drivers of migration, which may be equally - or sometimes even more - important than migration policies per se. A better understanding of migration policies, their making, consequences and limitations, requires a systematic knowledge of the broader economic, social and political structures and their interaction in both origin and destination countries. This book enhances this vibrant field of social scientific enquiry by providing a systematic, multidisciplinary, and global analysis of policies driving international high-skilled migration processes in their interaction with other migration drivers at the individual, city, national, and international level.


The Economics of Intellectual Property. Suggestions for Further Research in Developing Countries and Countries with Economies in Transition

The Economics of Intellectual Property. Suggestions for Further Research in Developing Countries and Countries with Economies in Transition
Author: World Intellectual Property Organization
Publisher: WIPO
Total Pages: 230
Release: 2009-01-01
Genre: Law
ISBN: 9280517910

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The series of papers in this publication were commissioned from renowned international economists from all regions. They review the existing empirical literature on six selected themes relating to the economics of intellectual property, identify the key research questions, point out research gaps and explore possible avenues for future research.