Birgit Huesecken

University of Cologne

Albertus-Magnus-Platz

Cologne, 50923

Germany

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

1.

Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms

Number of pages: 39 Posted: 25 Sep 2015
Birgit Huesecken and Michael Overesch
University of Cologne and Universität zu Köln
Downloads 1,390 (12,831)

Abstract:

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Advance Tax Ruling, Tax Sheltering, Tax Avoidance, Effective Tax Rate

2.

Effects of Disclosing Tax Avoidance: Capital Market Reaction to LuxLeaks

Number of pages: 51 Posted: 07 Oct 2016 Last Revised: 04 Mar 2018
Birgit Huesecken, Michael Overesch and Alexander Tassius
University of Cologne, Universität zu Köln and University of Cologne
Downloads 702 (34,985)

Abstract:

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Market Reaction, Tax Avoidance, Disclosure, Litigation Risk, Reputational Costs