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  Dynamics of the market for corporate tax avoidance advice

Konrad, K. A. (2021). Dynamics of the market for corporate tax avoidance advice. The Scandinavian journal of economics, 123(1), 267-294. doi:10.1111/sjoe.12389.

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https://ssrn.com/abstract=3184246 (Preprint)
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Also published as: Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-4
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 Creators:
Konrad, Kai A.1, Author           
Affiliations:
1Public Economics, MPI for Tax Law and Public Finance, Max Planck Society, ou_830552              

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Free keywords: Anti-tax-avoidance regulation, corporate tax planning, mandatory disclosure rules, tax consultants
 Abstract: This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax consultants. It focusses on the dynamic interaction between innovation and imitation of aggressive tax‐planning products and governmental tax regulation and highlights the importance of the length of regulatory lag in comparison to the time it takes the tax‐consulting industry to imitate newly innovated tax‐avoidance products. It reveals an alignment of interests between highly innovative tax‐consulting firms and the governmental tax legislator/regulator. The conclusions are also relevant for the policy debate on mandatory disclosure rules about aggressive tax‐planning models.

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Language(s): eng - English
 Dates: 2021
 Publication Status: Issued
 Pages: -
 Publishing info: -
 Table of Contents: -
 Rev. Type: -
 Identifiers: DOI: 10.1111/sjoe.12389
 Degree: -

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Title: The Scandinavian journal of economics
  Abbreviation : Scand. J. Econ.
Source Genre: Journal
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Affiliations:
Publ. Info: -
Pages: - Volume / Issue: 123 (1) Sequence Number: - Start / End Page: 267 - 294 Identifier: ZDB: 8170-X
ISSN: 0347-0520
CoNE: https://pure.mpg.de/conejournals/resource/954921390967