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)
CreatorsEmailORCIDORCID Put Code
AuthorOveresch, MichaelUNSPECIFIED
AuthorMerz, JuliaUNSPECIFIED
AuthorOlligs, PiaUNSPECIFIED
URN: urn:nbn:de:hbz:38-63813
Date: 2015
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:
Tax Avoidance, Effective Tax Rate, Tax Accounting, International Tax Planning, Multinational Enterprises, Multinational BanksEnglish
Date of oral exam: 6 October 2015
NameAcademic Title
Overesch, MichaelProf. Dr.
Kuhner, ChristophProf. Dr.
Refereed: Yes
URI: http://kups.ub.uni-koeln.de/id/eprint/6385


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