Three essays on the effects of taxes on individuals, firms and governments

  • This cumulative dissertation contains three empirical essays on the effects of tax policies on different economic agents, namely, individuals, firms, and governments, in three distinct areas of taxation widely overlooked by prior empirical research. Specifically, the first essay studies firms’ responses to threshold-dependent tax enforcement policies. The second essay studies tax competition between local governments and profit shifting by firms to domestic tax havens. Finally, the third essay examines the effects of scandals on organizational affiliation and competition in a setting where organizations levy taxes on their members.

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Author:Drahomir Klimsa
Frontdoor URL
Advisor:Robert Ullmann
Type:Doctoral Thesis
Year of first Publication:2022
Publishing Institution:Universität Augsburg
Granting Institution:Universität Augsburg, Wirtschaftswissenschaftliche Fakultät
Date of final exam:2022/07/28
Release Date:2022/09/16
GND-Keyword:Deutschland; Steuerpolitik; Steuerwettbewerb; Steueroase
Institutes:Wirtschaftswissenschaftliche Fakultät
Wirtschaftswissenschaftliche Fakultät / Institut für Betriebswirtschaftslehre
Wirtschaftswissenschaftliche Fakultät / Institut für Betriebswirtschaftslehre / Lehrstuhl für Betriebswirtschaftliche Steuerlehre
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
Licence (German):CC-BY 4.0: Creative Commons: Namensnennung (mit Print on Demand)