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Dynamics of the Market for Corporate Tax-Avoidance Advice

Kai Konrad

Working Papers from Max Planck Institute for Tax Law and Public Finance

Abstract: 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.

Keywords: corporate taxation; tax planning; mandatory disclosure rules; tax consultants; innovation; imitation; tax avoidance; anti-tax-avoidance regulation (search for similar items in EconPapers)
JEL-codes: H26 M48 (search for similar items in EconPapers)
Pages: 35 pages
Date: 2018-05
New Economics Papers: this item is included in nep-acc, nep-law and nep-pbe
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http://www.tax.mpg.de/RePEc/mpi/wpaper/TAX-MPG-RPS-2018-04.pdf Full text (original version) (application/pdf)

Related works:
Journal Article: Dynamics of the Market for Corporate Tax‐Avoidance Advice (2021) Downloads
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