The present dissertation features three, partly published research papers on corporate tax planning and corporate tax avoidance with a focus on German companies. It seeks to explain why tax expense differs substantially across firms and how this variation is influenced by various factors, including the recently much-discussed phenomenon called tax avoidance. This extended summary goes beyond the abstracts of these three papers and summarizes their research questions, research methodologies, and contributions. In addition, it concludes with a short synthesis of how the three papers relate to each other. However, it does not constitute an overall introduction to the research topic (for this purpose, see Section 2).
Bitte wählen Sie Ihr Anliegen aus.
Rechnungen
Retourenschein anfordern
Bestellstatus
Storno