Universität zu Köln

Determinants of Aggressive Tax Avoidance

Herbert, Tanja (2015) Determinants of Aggressive Tax Avoidance. PhD thesis, Universität zu Köln.

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    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 banks’ effective tax rates caused by capital injections during the financial crisis. The thesis concludes with the essay “Public Disclosure of Foreign Subsidiaries and Aggressive International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch and Pia Olligs. This essay analyzes the influence of public disclosure of subsidiaries in Exhibit 21 on tax avoidance of U.S. MNEs.

    Item Type: Thesis (PhD thesis)
    Herbert, Tanja
    AuthorOveresch, Michael
    AuthorMerz, Julia
    AuthorOlligs, Pia
    URN: urn:nbn:de:hbz:38-63813
    Subjects: Management and auxiliary services
    Uncontrolled Keywords:
    Tax Avoidance, Effective Tax Rate, Tax Accounting, International Tax Planning, Multinational Enterprises, Multinational BanksEnglish
    Faculty: Wirtschafts- u. Sozialwissenschaftliche Fakultät
    Divisions: Wirtschafts- u. Sozialwissenschaftliche Fakultät > Seminar für Allg. BWL und Unternehmensbesteuerung (Steuerseminar)
    Language: English
    Date: 2015
    Date Type: Publication
    Date of oral exam: 06 October 2015
    Full Text Status: Public
    Date Deposited: 18 Nov 2015 18:26:11
    NameAcademic Title
    Overesch, MichaelProf. Dr.
    Kuhner, ChristophProf. Dr.
    URI: http://kups.ub.uni-koeln.de/id/eprint/6385

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