Universität zu Köln

Determinants of Tax Planning

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

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    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)
    Olligs, Pia
    AuthorOveresch, Michael
    AuthorKrapat, Tanja
    AuthorTassius, Alexander
    AuthorHeckemeyer, Jost
    URN: urn:nbn:de:hbz:38-71242
    Subjects: Management and auxiliary services
    Uncontrolled Keywords:
    Faculty: Wirtschafts- u. Sozialwissenschaftliche Fakultät
    Divisions: Wirtschafts- u. Sozialwissenschaftliche Fakultät > Seminar für Allg. BWL und Unternehmensbesteuerung (Steuerseminar)
    Language: English
    Date: July 2016
    Date Type: Publication
    Date of oral exam: 13 December 2016
    Full Text Status: Public
    Date Deposited: 18 Jan 2017 09:58:13
    NameAcademic Title
    Overesch, MichaelProf. Dr.
    Homburg, CarstenProf. Dr.
    URI: http://kups.ub.uni-koeln.de/id/eprint/7124

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