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Evidence on Aggressive Tax Avoidance by German State-Owned Enterprises and its Driving Factors

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This paper investigates the tax avoidance behaviour of German state-owned enterprises (SOEs). Based on firm-specific data of state-owned and private firms from the period between 2004 and 2013 obta... Click to show full abstract

This paper investigates the tax avoidance behaviour of German state-owned enterprises (SOEs). Based on firm-specific data of state-owned and private firms from the period between 2004 and 2013 obta...

Keywords: state; german state; state owned; owned enterprises; tax avoidance

Journal Title: German Politics
Year Published: 2020

Link to full text (if available)


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