Sebastian Eichfelder
Biographic Data
| ID | 6221848 |
|---|---|
| NAME | Sebastian Eichfelder |
| GIVEN NAMES | Sebastian |
| FAMILY NAME | Eichfelder |
| SIGNATURE | EICHFELDER S |
| AFFILIATIONS | Otto-von-Guericke-Universität Magdeburg |
| ORCID | 0000-0001-8185-9156 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 1 |
| WORKS AS AUTHOR | 5 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2010 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
How Do Corporate Tax Rates Alter Conforming Tax Avoidance
We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an estimation method that identifies conforming tax avoidance as a response to variation in tax rates over time and across countries. The estimation method distinguishes this type of response from other responses, such as real effects with changing tax rates. Overall, we find that a 1-percentage …
Formula Apportionment
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analyzing FA tax effects of the German local …
Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
Tax Compliance Costs
Using instruments like information technology and paid preparation of tax returns, private taxpayers have a set of strategies to optimize their compliance cost burden. Assuming rational behavior, private businesses can be expected to choose a cost-optimal administration strategy. Nevertheless, we find empirical evidence of small German businesses, in particular, using external support to an insufficient extent. According to our results, doubling …
Horizontal Equity in the German Tax-Benefit System
We analyze the distributive justice of the combined burden of taxes, social security contributions, and public transfers on employee households. Comparing eight different household types, we utilize the concept of horizontal equity regarding the treatment of families in the German tax-benefit system. Applying system-inherent equivalence scales, we find evidence for a structural discrimination against low-income families, while high-income earners…
Horizontal Equity in the German Tax-Benefit System
We analyze the distributive justice of the combined burden of taxes, social security contributions, and public transfers on employee households. Comparing eight different household types, we utilize the concept of horizontal equity regarding the treatment of families in the German tax-benefit system. Applying system-inherent equivalence scales, we find evidence for a structural discrimination against low-income families, while high-income earners…
Tax Compliance Costs
Using instruments like information technology and paid preparation of tax returns, private taxpayers have a set of strategies to optimize their compliance cost burden. Assuming rational behavior, private businesses can be expected to choose a cost-optimal administration strategy. Nevertheless, we find empirical evidence of small German businesses, in particular, using external support to an insufficient extent. According to our results, doubling …
Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
Formula Apportionment
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analyzing FA tax effects of the German local …
How Do Corporate Tax Rates Alter Conforming Tax Avoidance
We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an estimation method that identifies conforming tax avoidance as a response to variation in tax rates over time and across countries. The estimation method distinguishes this type of response from other responses, such as real effects with changing tax rates. Overall, we find that a 1-percentage …
Business (5 works) · Economics (5 works) · Corporate Taxation and Avoidance (4 works) · Public economics (4 works) · Taxation and Compliance Studies (4 works) · Tax reform (3 works) · Accounting (2 works) · Deferred tax (2 works) · Fiscal Policy and Economic Growth (2 works) · Gender, Labor, and Family Dynamics (2 works)