Pub Date : 2023-01-01Epub Date: 2023-01-06DOI: 10.1007/s11573-022-01133-5
Regina Ortmann, Erich Pummerer
We examine distortions caused by tax base allocation systems-separate accounting (SA) or formula apportionment (FA)-with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.
Supplementary information: The online version contains supplementary material available at 10.1007/s11573-022-01133-5.
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Pub Date : 2022-12-20DOI: 10.1007/s11573-022-01130-8
Christian Lohmann, Steffen Möllenhoff, Thorsten Ohliger
{"title":"Nonlinear relationships in bankruptcy prediction and their effect on the profitability of bankruptcy prediction models","authors":"Christian Lohmann, Steffen Möllenhoff, Thorsten Ohliger","doi":"10.1007/s11573-022-01130-8","DOIUrl":"https://doi.org/10.1007/s11573-022-01130-8","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"1 1","pages":"1661 - 1690"},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72828698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-17DOI: 10.1007/s11573-022-01129-1
Antonia Nörthemann
{"title":"Industry-specific specialization in venture capitalists’ internationalization decisions","authors":"Antonia Nörthemann","doi":"10.1007/s11573-022-01129-1","DOIUrl":"https://doi.org/10.1007/s11573-022-01129-1","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"57 1","pages":"891 - 927"},"PeriodicalIF":0.0,"publicationDate":"2022-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72949816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-16DOI: 10.1007/s11573-022-01127-3
Nick Lin-Hi, Marlene Reimer, Katharina Schäfer, Johanna Böttcher
{"title":"Consumer acceptance of cultured meat: an empirical analysis of the role of organizational factors","authors":"Nick Lin-Hi, Marlene Reimer, Katharina Schäfer, Johanna Böttcher","doi":"10.1007/s11573-022-01127-3","DOIUrl":"https://doi.org/10.1007/s11573-022-01127-3","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"209 1","pages":"707-746"},"PeriodicalIF":0.0,"publicationDate":"2022-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80587878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-13DOI: 10.1007/s11573-022-01116-6
Kay Blaufus, Jakob Reineke, Ilko Trenn
{"title":"Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis","authors":"Kay Blaufus, Jakob Reineke, Ilko Trenn","doi":"10.1007/s11573-022-01116-6","DOIUrl":"https://doi.org/10.1007/s11573-022-01116-6","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"75 1","pages":"509-557"},"PeriodicalIF":0.0,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75000591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-08DOI: 10.1007/s11573-022-01126-4
Stefanie Weniger, Svenja Jarchow
{"title":"Between benefit and risk: how entrepreneurs evaluate corporate investors","authors":"Stefanie Weniger, Svenja Jarchow","doi":"10.1007/s11573-022-01126-4","DOIUrl":"https://doi.org/10.1007/s11573-022-01126-4","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"62 1","pages":"783 - 816"},"PeriodicalIF":0.0,"publicationDate":"2022-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81591578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-05DOI: 10.1007/s11573-022-01125-5
Alex A. T. Rathke, A. Rezende, C. Watrin, R. Antônio
{"title":"Profit shifting and the attractiveness of Advance Pricing Agreements","authors":"Alex A. T. Rathke, A. Rezende, C. Watrin, R. Antônio","doi":"10.1007/s11573-022-01125-5","DOIUrl":"https://doi.org/10.1007/s11573-022-01125-5","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"5 1","pages":"817 - 857"},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85168414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-27DOI: 10.1007/s11573-022-01114-8
Maite D. Laméris, Pierre‐Guillaume Méon, Anne‐Marie Prooijen
{"title":"What have we done?! The impact of economics on the beliefs and values of business students","authors":"Maite D. Laméris, Pierre‐Guillaume Méon, Anne‐Marie Prooijen","doi":"10.1007/s11573-022-01114-8","DOIUrl":"https://doi.org/10.1007/s11573-022-01114-8","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"4567 1 1","pages":"433-483"},"PeriodicalIF":0.0,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86465842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-25DOI: 10.1007/s11573-022-01117-5
Erik Siems, S. Seuring, Lara Schilling
{"title":"Stakeholder roles in sustainable supply chain management: a literature review","authors":"Erik Siems, S. Seuring, Lara Schilling","doi":"10.1007/s11573-022-01117-5","DOIUrl":"https://doi.org/10.1007/s11573-022-01117-5","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"26 1","pages":"747-775"},"PeriodicalIF":0.0,"publicationDate":"2022-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83265404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-15DOI: 10.1007/s11573-022-01115-7
H. Buhl, Valerie Graf-Drasch, Christian Wiethe
{"title":"What to say and what to do: the disparity of the communication and investment in sustainability targets, given customer expectations","authors":"H. Buhl, Valerie Graf-Drasch, Christian Wiethe","doi":"10.1007/s11573-022-01115-7","DOIUrl":"https://doi.org/10.1007/s11573-022-01115-7","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"1 1","pages":"485-507"},"PeriodicalIF":0.0,"publicationDate":"2022-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89946383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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