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Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications

This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk.
Giese, Henning   +2 more
openaire   +2 more sources

TAXING SYSTEMIC RISK [PDF]

open access: possible
AbstractThe following sections are included:Systemic Risk and the Financial Crisis of 2007 to 2009Regulating Systemic RiskObstacle 1: Measuring Systemic RiskObstacle 2: Implementing the Tax on Systemic RiskObstacle 3: Is Moral Hazard Solved?The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010Measuring Systemic RiskReducing Systemic ...
Viral V. Acharya   +3 more
openaire  

Incremental Tax Avoidance and Tax Risk

Journal of Taxation and Accounting, 2019
Si-Hun Park, Kap-Soon Kim
openaire   +1 more source

Tax Avoidance, Tax Risk, and Valuation Errors

Korean Journal of Taxation Research, 2021
Sangkwon Cha   +2 more
openaire   +1 more source

Financial Constraints, Tax Risk and Tax Avoidance

Korean Accounting Information Association, 2021
Jeong-yeon Kang, Young-chul Kim
openaire   +1 more source

Improving the methodology of tax control in tax risk management and tax audits

Economics and Innovative Technologies, 2022
M. I. Alimardonov   +3 more
openaire   +1 more source

A tax to internalize risks

Technology in Society, 1981
openaire   +1 more source

Causes, benefits, and risks of business tax incentives

International Tax and Public Finance, 2010
Alexander Klemm, Klemm Alexander
exaly  

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