Universität zu Köln

Essays on Banks' Tax Response

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

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    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:
    CreatorsEmail
    Merz, Julia Annamerz.julia@gmx.de
    Contributors:
    ContributionNameEmail
    AuthorOveresch, Michael
    AuthorHerbert, Tanja
    AuthorWamser, Georg
    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: Wirtschafts- u. Sozialwissenschaftliche Fakultät
    Divisions: Wirtschafts- u. Sozialwissenschaftliche Fakultät > Seminar für Allg. BWL und Unternehmensbesteuerung (Steuerseminar)
    Language: English
    Date: 08 April 2015
    Date Type: Publication
    Date of oral exam: 02 June 2015
    Full Text Status: Public
    Date Deposited: 08 Oct 2015 15:17:44
    Referee
    NameAcademic Title
    Overesch, MichaelProf. Dr.
    Hartmann-Wendels, ThomasProf. Dr.
    URI: http://kups.ub.uni-koeln.de/id/eprint/6324

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