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https://hdl.handle.net/10419/46539
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Arachi, Giampaolo | en |
dc.contributor.author | Bucci, Valeria | en |
dc.date.accessioned | 2010-12-13 | - |
dc.date.accessioned | 2011-06-29T11:20:58Z | - |
dc.date.available | 2011-06-29T11:20:58Z | - |
dc.date.issued | 2010 | - |
dc.identifier.uri | http://hdl.handle.net/10419/46539 | - |
dc.description.abstract | This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies. In the period 1998-2006 the Italian corporate income tax has been reformed several times. In particular the tax deductibility of write-offs of equity investment was repealed in 2004. The paper exploits the ensuing high cross-sectional and times series variation in the marginal tax rate to identify tax effects. The econometric analysis delivers strong evidence that taxes affect the probability of write-offs. In contrast there is no evidence that taxes affect the magnitude of the write-offs. The paper also tests for the existence of a trade-off between tax minimization and non tax costs such as financial reporting costs and agency costs. Surprisingly, the evidence of such trade-off is rather weak. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x3261 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | H32 | en |
dc.subject.jel | K34 | en |
dc.subject.jel | M41 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | corporate taxation | en |
dc.subject.keyword | write-offs of equity investments | en |
dc.subject.keyword | financial reporting | en |
dc.subject.keyword | tax planning | en |
dc.subject.stw | Körperschaftsteuer | en |
dc.subject.stw | Steuerbegünstigung | en |
dc.subject.stw | Kapitalbeteiligung | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Bilanzpolitik | en |
dc.subject.stw | Steuerplanung | en |
dc.subject.stw | Italien | en |
dc.title | Taxes and financial reporting: Evidence from discretionary investment write-offs in Italy | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 641610548 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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