Merz, Julia Anna (2015) Essays on Banks' Tax Response. PhD thesis, Universität zu Köln.

[img]
Preview
PDF
Dissertation_Julia_Merz_300815.pdf

Download (1MB)

Abstract

This thesis consists of three essays examining banks’ tax response. The first essay Tax vs. Regulation Policy and the Location of Financial Sector FDI is co-authored with Prof. Dr. Michael Overesch, Chair of Business Taxation at the University of Cologne and Prof. Dr. Georg Wamser, Chair of Public Finance at the University of Tuebingen. It aims to investigate how taxation and regulatory constraints influence German banks’ decision to locate branches orsubsidiaries in specific countries. In the second essay Profit Shifting and Tax Response of Multinational Banks, co-authored with Prof. Dr. Michael Overesch, Chair of Business Taxation at the University of Cologne, we evaluate if banks engage in profit shifting and estimate the extent. In additional analysis we test different profit components for their tax elasticity. Finally, we test often suspected shifting channels, such as leverage and loan loss provisions, to support our results. The thesis concludes with an essay on recapitalized banks. Tax Aggressiveness vs. Capital Injections - Can Banks Have It All? is based on a working paper with MSc. Tanja Herbert, doctoral research assistant at the chair of business taxation at the University of Cologne. Using a hand-collected data set we analyze the change in tax aggressiveness of banks caused by capital injections during the financial crisis. We thereby measure the effect government influence had on banks’ tax aggressiveness.

Item Type: Thesis (PhD thesis)
Creators:
CreatorsEmailORCID
Merz, Julia Annamerz.julia@gmx.deUNSPECIFIED
Contributors:
ContributionNameEmail
AuthorOveresch, MichaelUNSPECIFIED
AuthorHerbert, TanjaUNSPECIFIED
AuthorWamser, GeorgUNSPECIFIED
URN: urn:nbn:de:hbz:38-63249
Subjects: Management and auxiliary services
Uncontrolled Keywords:
KeywordsLanguage
Taxation, Multinational Banks, Mixed Logit,Propensity Score Matching, RecapitalizationsEnglish
Faculty: Faculty of Management, Economy and Social Sciences
Divisions: Faculty of Management, Economy and Social Sciences > Seminar für Allg. BWL und Unternehmensbesteuerung (Steuerseminar)
Language: English
Date: 8 April 2015
Date of oral exam: 2 June 2015
Referee:
NameAcademic Title
Overesch, MichaelProf. Dr.
Hartmann-Wendels, ThomasProf. Dr.
Full Text Status: Public
Date Deposited: 08 Oct 2015 13:17
URI: http://kups.ub.uni-koeln.de/id/eprint/6324

Downloads

Downloads per month over past year

Export

Actions (login required)

View Item View Item