|
Taxes and firm size: Political cost or political power?
Belz, Thomas
;
Hagen, Dominik von
;
Steffens, Christian
|
DOI:
|
https://doi.org/10.1016/j.acclit.2018.12.001
|
|
URL:
|
https://www.sciencedirect.com/science/article/pii/...
|
|
Weitere URL:
|
https://ssrn.com/abstract=2697468
|
|
Dokumenttyp:
|
Zeitschriftenartikel
|
|
Erscheinungsjahr:
|
2019
|
|
Titel einer Zeitschrift oder einer Reihe:
|
Journal of Accounting Literature
|
|
Band/Volume:
|
42
|
|
Seitenbereich:
|
1-28
|
|
Ort der Veröffentlichung:
|
Amsterdam [u.a.]
|
|
Verlag:
|
Elsevier
|
|
ISSN:
|
0737-4607
|
|
Sprache der Veröffentlichung:
|
Englisch
|
|
Einrichtung:
|
Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre (Schreiber 1999-2019)
|
|
Fachgebiet:
|
330 Wirtschaft
|
|
Fachklassifikation:
|
JEL:
H25 , H26 , M41,
|
|
Freie Schlagwörter (Englisch):
|
Effective tax rate , Firm size , Political cost theory , Political power theory , Meta-regression analysis
|
|
Abstract:
|
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.
|
 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
 Suche Autoren in
Sie haben einen Fehler gefunden? Teilen Sie uns Ihren Korrekturwunsch bitte hier mit: E-Mail
Actions (login required)
 |
Eintrag anzeigen |
|
|
