Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment
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References listed on IDEAS
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More about this item
Keywords
Advance Tax Rulings; Fee Design; Investment Effects; Tax Aggressiveness; Tax Planning; Tax Risk; Tax Rulings; Tax Uncertainty;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-05-09 (Accounting and Auditing)
- NEP-PBE-2015-05-09 (Public Economics)
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