Universität zu Köln

Hüsecken, Birgit (2017). Challenges in Identifying Effects and Determinants of Corporate Tax Avoidance. PhD thesis, Universität zu Köln.

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Abstract

Policymakers worldwide try to hinder tax avoidance. In order to implement effective tax regulations, it is essential to completely understand why corporations avoid taxes and why some appear to be more effective than others. However, various challenges in identifying effects and determinants of corporate tax avoidance cause knowledge gaps. This thesis consists of three essays highlighting the necessity of refined identification strategies. The first essay “The Undersheltering Puzzle and its Persistence over Time” analyzes corporate tax avoidance over time and suggests a significant impact of firm fixed effects. The second essay “Tax Avoidance through Advance Tax Rulings – Evidence from the LuxLeaks Firms”, co-authored with Michael Overesch, investigates the influence of advance tax rulings disclosed through Luxembourg Leaks on corporate tax avoidance. The final essay “Effects of Disclosing Tax Avoidance: Capital Market Reaction to LuxLeaks”, co-authored with Michael Overesch and Alexander Tassius, examines the capital market reaction to this unintended disclosure of tax avoidance.

Item Type:	Thesis (PhD thesis)
Creators:	Creators Email ORCID ORCID Put Code Hüsecken, Birgit huesecken@wiso.uni-koeln.de UNSPECIFIED UNSPECIFIED
Contributors:	Contribution Name Email Author Overesch, Michael UNSPECIFIED Author Tassius, Alexander UNSPECIFIED
URN:	urn:nbn:de:hbz:38-80570
Date:	20 October 2017
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
Uncontrolled Keywords:	Keywords Language Tax Avoidance, Persistence, Advance Tax Rulings, Tax Competition, Market Reaction, Disclosure English
Date of oral exam:	2 February 2018
Referee:	Name Academic Title Overesch, Michael Prof. Dr. Kuhner, Christoph Prof. Dr.
Refereed:	Yes
URI:	http://kups.ub.uni-koeln.de/id/eprint/8057