This study examines stock market responses to news on corporate tax strategies. Our
dataset includes 176 tax news items regarding listed German firms over the period from …

Using a survey of tax auditors, we investigate which factors determine tax auditors' choice of
negotiation strategies during tax audits and analyze the effect of their chosen strategy on …

Tax minimization strategies may lead to significant tax savings, which could, in turn, increase
firm value. However, such strategies are also associated with significant costs, such as …

Given the rising number, magnitude, and harshness of tax disputes between firms and tax
authorities, firms increasingly call on tax technology and controversy expertise to try to …

The standard approach in law and economics is to ignore lay moral commitments to fairness
and instead focus on adopting efficient policies to maximize the size of the economic pie and …

This cumulative dissertation consists of three full empirical investigations based on three
separate collections of data dealing with the phenomenon of negotiations in audit …

This paper will address whether it is possible for an economy, planned by experts, to result
in greater economic good than can be achieved by spontaneous order created by the …

Labor efficiency investment means employing the optimal number of manpower in the
organization. In contrast, labor investment inefficiency, which represents an important item in …

This dissertation contains three contributions to corporate tax planning. The first article
examines stock price reactions to news about corporate tax avoidance and tax evasion. An …