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Dynamics of the Market for Corporate Tax-Avoidance Advice
| Content Provider | Scilit |
|---|---|
| Author | Konrad, Kai A. |
| Copyright Year | 2018 |
| Description | Journal: SSRN Electronic Journal This paper addresses the current debate about mandatory disclosure rules for aggressive tax-planning models as a means to shorten regulatory delay. It focuses on the dynamic interaction of innovation and imitation of aggressive tax-planning products and governmental tax regulation and highlights the importance of the length of regulatory lag in comparison to the time it takes the tax-consulting industry to imitate newly innovated tax-avoidance products. It reveals synergies between highly innovative tax-consulting firms and the governmental tax legislator/regulator. It suggests that innovative tax-consulting firms may benefit from governmental regulation and may actively try to inform and influence the regulator to shorten but not eliminate the regulatory delay. |
| Related Links | http://www.tax.mpg.de/RePEc/mpi/wpaper/TAX-MPG-RPS-2018-04.pdf https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=3184246 |
| ISSN | 10914358 |
| e-ISSN | 15565068 |
| DOI | 10.2139/ssrn.3184246 |
| Journal | SSRN Electronic Journal |
| Language | English |
| Publisher | Elsevier BV |
| Publisher Date | 2018-05-24 |
| Access Restriction | Open |
| Subject Keyword | Journal: SSRN Electronic Journal Corporate Taxation Tax Planning Mandatory Disclosure Rules Tax Consultants Tax Avoidance Anti-tax- Avoidance Regulation |
| Content Type | Text |
| Resource Type | Article |
| Subject | Public Health, Environmental and Occupational Health Psychiatry and Mental Health |
