Universität zu Köln

Olligs, Pia (2016). Determinants of Tax Planning. PhD thesis, Universität zu Köln.

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Abstract

This thesis consists of three essays. The first essay “Public Disclosure of Foreign Subsidiaries and International Tax Avoidance”, co-authored with Michael Overesch and Tanja Krapat, analyzes the influence of public disclosure of group structures in Exhibit 21 on tax avoidance of U.S. MNEs. The second essay “Corporate Tax Planning and the Payout Ratio of Firms – Is the Dividend Tax Penalty Linked to ETRs?”, co-authered with Alexander Tassius, investigates whether those firms being sensitive about their corporate tax burden are also sensitive about their shareholders’ tax payments. The final essay “Corporate Taxes and the Location of U.S. Trademarks”, co-authored with Michael Overesch and Jost Heckemeyer, analyzes where the ownership of U.S. trademarks is located and whether tax considerations play a decisive role in the decision where to locate the ownership.

Item Type:	Thesis (PhD thesis)
Creators:	Creators Email ORCID ORCID Put Code Olligs, Pia UNSPECIFIED UNSPECIFIED UNSPECIFIED
Contributors:	Contribution Name Email Author Overesch, Michael UNSPECIFIED Author Krapat, Tanja UNSPECIFIED Author Tassius, Alexander UNSPECIFIED Author Heckemeyer, Jost UNSPECIFIED
URN:	urn:nbn:de:hbz:38-71242
Date:	July 2016
Language:	English
Faculty:	Faculty of Management, Economy and Social Sciences
Divisions:	Faculty of Management, Economics and Social Sciences > Business Administration > Accounting and Taxation > Professorship for Business Administration and Business Taxation
Subjects:	Management and auxiliary services
Date of oral exam:	13 December 2016
Referee:	Name Academic Title Overesch, Michael Prof. Dr. Homburg, Carsten Prof. Dr.
Refereed:	Yes
URI:	http://kups.ub.uni-koeln.de/id/eprint/7124