Maria Evers

ZEW – Leibniz Centre for European Economic Research

P.O. Box 10 34 43

L 7,1

D-68034 Mannheim, 68034

Germany

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

1.

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-015
Number of pages: 25 Posted: 12 Feb 2014
Maria Evers, Ina Meier and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 832 (27,627)

Abstract:

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tax avoidance; profit shifting; multinational firms; tax reform; tax reporting; country-by-country reporting; international transfer pricing

2.

Country-by-Country Reporting: Tension between Transparency and Tax Planning

ZEW - Centre for European Economic Research Discussion Paper No. 17-008
Number of pages: 25 Posted: 08 Feb 2017
Maria Evers, Ina Meier and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 290 (102,652)

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tax avoidance; profit shifting; multinational firms; tax reform; tax reporting; country-by-country reporting; international transfer pricing

3.

Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

ZEW - Centre for European Economic Research Discussion Paper No. 14-047
Number of pages: 50 Posted: 06 Aug 2014
ZEW – Leibniz Centre for European Economic Research, University of Mannheim - Accounting and Taxation, University of Manheim, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 241 (124,498)

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book-tax conformity; book-tax differences; deferred taxes; disclosure quality; tax reporting

4.

The Use of SME Tax Incentives in the European Union

ZEW - Centre for European Economic Research Discussion Paper No. 17-006
Number of pages: 127 Posted: 02 Feb 2017
University of Mannheim, ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 160 (181,845)

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SME, Tax Policy, European Union

5.

The Implications of Book-Tax Differences: A Meta-Analysis

ZEW - Centre for European Economic Research Discussion Paper No. 17-003
Number of pages: 42 Posted: 02 Feb 2017
Maria Evers, Ina Meier and Katharina Finke
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 91 (276,845)

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book-tax conformity, book-tax differences, tax sheltering, earnings manage-ment, meta-analysis

6.

Book-Tax Conformity and Reporting Behavior – A Quasi-Experiment

ZEW - Centre for European Economic Research Discussion Paper No. 16-008
Number of pages: 48 Posted: 09 Apr 2016
Maria Evers, Ina Meier and Katharina Finke
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 81 (297,462)

Abstract:

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book-tax conformity; book-tax differences; tax sheltering; earnings persistence