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Out of Passau
The true story behind the film The Nasty Girl: A memoir by a German woman who uncovered her hometown’s war crimes and complicity with the Nazis. Nestled along the Danube in southern Germany, Passau is a pleasant tourist destination known for its historic buildings and scenic views at the intersection of three rivers. But for decades, the small Bavarian city suppressed an intimate association with Adolf Hitler and the Third Reich. Born in Passau in 1960, Anna Rosmus discovered those dark secrets as a teenager—sordid stories of slave labor, forced abortions, and a massacre of Russian POWs. In 1994, she set out to commemorate the forgotten Holocaust victims who had died there, expecting lit...
Taxation and Corporate Debt
This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks, using a large panel of micro data. On average, it finds that there is no significant difference. The marginal tax effect for both banks and non-banks is close to 0.2. However, the responsiveness differs considerably across the size distribution and the conditional leverage distribution. For nonbanks, we find a U-shaped relationship between asset size and tax responsiveness, although this pattern does not hold universally across the conditional leverage distribution. For banks, in contrast, the tax responsiveness declines linearly in asset size. Quantile regressions show further that capitaltight banks are significantly less responsive than are capital-abundant banks; the same pattern holds for the largest non-banks. Still, even the largest banks with high conditional leverage ratios feature a significant, positive tax response.
Work, Wealth, and Postmodernism
This work examines the rise of postmodernism in management scholarship and argues that the prevalence of postmodernist thought reflects a lack of understanding by management researchers of the core principles upon which Western business endeavour is based. The author highlights postmodernism’s methodological and conceptual failings, such as disbelief in material progress and economic advancement, and its denial of generalizable laws to direct management research. In its place, the author proposes a return to traditional modernist principles in management research, based on scientific evidence. This ground breaking, timely work will spark debate and challenge previously accepted claims of postmodernism, a nice retort to the anti-business/anti-capitalist literature now prevalent in academia.
Multilateral Cooperation in Tax Law
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bri...
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK
In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 27 European countries and employing the difference-in-difference approach. It finds that the territorial reform has increased the investment rate of UK multinationals by 15.7 percentage points in low-tax countries. In the absence of any significant investment reduction elsewhere, the findings represent a likely increase in total outbound investment by UK multinationals.
Concept and Implementation of CFC Legislation
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions ...
Enlightened Monks
Enlightened Monks investigates the social, cultural, philosophical, and theological challenges the German Benedictines had to face between 1740 and 1803, and how the Enlightenment process influenced the self-understanding and lifestyle of these religious communities. It had an impact on their forms of communication, their transfer of knowledge, their relationships to worldly authorities and to the academic world, and also their theology and philosophy. The multifaceted achievements of enlightened monks, which included a strong belief in individual freedom, tolerance, human rights, and non-violence, show that monasticism was on the way to becoming fully integrated into the Enlightenment. Ulrich L. Lehner refutes the widespread assumption that monks were reactionary enemies of Enlightenment ideas. On the contrary, he demonstrates that many Benedictines implemented the new ideas of the time into their own systems of thought. This revisionist account contributes to a better understanding not only of monastic culture in Central Europe, but also of Catholic religious culture in general.
Taxing Multinationals in Europe
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
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