Strategic responses to tax policy : insights on wealth transfers, firm behavior and the environment

Zental, Jan

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URN:	urn:nbn:de:bsz:180-madoc-719855
Dokumenttyp:	Dissertation
Erscheinungsjahr:	2025
Ort der Veröffentlichung:	Mannheim
Hochschule:	Universität Mannheim
Gutachter:	Dörrenberg, Philipp
Datum der mündl. Prüfung:	2025
Sprache der Veröffentlichung:	Englisch
Einrichtung:	Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre (Dörrenberg 2019-)
Lizenz:	Creative Commons Namensnennung 4.0 International (CC BY 4.0)
Fachgebiet:	330 Wirtschaft
Fachklassifikation:	JEL:
Freie Schlagwörter (Englisch):	wealth transfer taxation , firm behavior , tax avoidance , corporate transparency , employment protection , environmental taxation , inequality
Abstract:	This dissertation investigates how tax policy shapes the economic behavior of firms and individuals, with a focus on strategic responses that can undermine the objectives of fiscal and regulatory interventions. Using microdata from administrative, commercial and publicly available sources, it exploits quasi-experimental designs to analyze behavioral responses across four dimensions: wealth transfer taxation, employment protection requirements in inheritance tax law, environmental taxation of commercial transport, and corporate tax transparency. The first chapter documents that German business owners strongly accelerated intergenerational transfers ahead of anticipated reforms of wealth transfer taxation and quantifies forgone tax revenue. The second chapter shows that payroll sum requirements for inheritance tax exemptions slow payroll growth after death-related ownership transfers. The third chapter uses an instrumental variable strategy to show that diesel tax differentials redirect cross-border truck routing in Europe. The fourth chapter finds that Country-by-Country Reporting reduced voluntary geographic disclosure by affected multinational corporations.