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


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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)
CreatorsEmailORCIDORCID Put Code
Hüsecken, Birgithuesecken@wiso.uni-koeln.deUNSPECIFIEDUNSPECIFIED
AuthorOveresch, MichaelUNSPECIFIED
AuthorTassius, AlexanderUNSPECIFIED
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:
Tax Avoidance, Persistence, Advance Tax Rulings, Tax Competition, Market Reaction, DisclosureEnglish
Date of oral exam: 2 February 2018
NameAcademic Title
Overesch, MichaelProf. Dr.
Kuhner, ChristophProf. Dr.
Refereed: Yes
URI: http://kups.ub.uni-koeln.de/id/eprint/8057


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