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 |
|---|---|
| URN: | urn:nbn:de:bvb:384-opus4-974231 |
| Frontdoor URL | https://opus.bibliothek.uni-augsburg.de/opus4/97423 |
| Advisor: | Robert Ullmann |
| Type: | Doctoral Thesis |
| Language: | English |
| 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 |
| Pagenumber: | 171 |
| 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) |
