The Experts below are selected from a list of 213 Experts worldwide ranked by ideXlab platform
Stefan Stein - One of the best experts on this subject based on the ideXlab platform.
-
do tax experts and non experts differ in their sense of fairness about a more even Distribution of digital profits across countries evidence from a survey in germany
Journal of Tax Administration, 2020Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The taxation of multinational enterprises (MNEs) is challenging. The profits of an MNE should be aligned with value creation and taxed accordingly using the arm’s length principle (ALP) to achieve a proper Distribution of taxing rights. However, those who are not tax experts, such as tax politicians, often raise concerns that, in a digital economy, arm’s length profits lead to a tax base allocation based on value creation. Therefore, they advocate fair taxation but, on the contrary, don’t describe or explain what can be understood as fair. In this paper, we use a survey to shed light on questions about whether tax experts, such as tax advisors and auditors, and non-experts differ in their senses of fairness with regard to a more even Distribution of profits across countries. Our findings indicate that tax experts’ senses of fairness differ from non-experts’ senses of fairness about a more even Distribution of profits across countries. Tax experts – to a certain extent – consider the ALP and value contributions, while non-experts do not. As the ALP allocates a vital role to inter-nation equity, it is essential that there is no perceived unfairness in this regard, or the current regime of international taxation is called into question.
-
Perceived Fairness in the Taxation of a Digital Business Model
SSRN Electronic Journal, 2018Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The “fair” taxation of digital business models is challenging. One of the key aspects — both policy makers and the public opinion consider as most pressuring — is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue of a “perceived fair” taxation of the digital economy in the light of the arm’s length principle based on a survey with transfer pricing experts. The aim of the survey is not to estimate arm’s length profit allocations but rather to elicit fairness considerations in different transfer pricing related scenarios. In a digital economy framework where arm’s length profits are distributed extremely inequitably, subjects perceive this Distribution of profits as most unfair compared to more balanced scenarios. Consequently, subjects propose a “fair” Distribution of profits that substantially differs from the exogenously given arm’s length allocation. In scenarios with a more balanced arm’s length allocation of profits, we find that the perceived fairness for the expert groups increases while a control group of business students is almost not influenced by the arm’s length allocation of profits.
-
Fairness and the arm's length principle in a digital economy
SSRN Electronic Journal, 2018Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The OECD Base Erosion Profit Shifting (BEPS) Initiative as well as the current fairness oriented public discussion regarding the taxation of digital business models highlight the importance and complexity of the arm’s length principle. In a theoretical model of an internationally fragmented digital good’s production process, we show that fairness considerations of tax authorities (namely inequity aversion) can result in a falling apart between a perceived “fair” and arm’s length Distribution of profits across tax jurisdictions. Our model predicts that a multinational firm follows the fundamental paradigm of international taxation, i.e. the arm’s length principle, to properly incentivize internal agents involved in the production of a digital good. However, with inequity averse tax authorities, we find that tax authorities “prefer” a more equal Distribution of profits compared to the arm’s length profit allocation. From a multinational firm’s perspective, inequity aversion among tax authorities dampens the strategic effect to – in accordance with arm’s length principle – shift profits to low tax countries.
Stefan Greil - One of the best experts on this subject based on the ideXlab platform.
-
do tax experts and non experts differ in their sense of fairness about a more even Distribution of digital profits across countries evidence from a survey in germany
Journal of Tax Administration, 2020Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The taxation of multinational enterprises (MNEs) is challenging. The profits of an MNE should be aligned with value creation and taxed accordingly using the arm’s length principle (ALP) to achieve a proper Distribution of taxing rights. However, those who are not tax experts, such as tax politicians, often raise concerns that, in a digital economy, arm’s length profits lead to a tax base allocation based on value creation. Therefore, they advocate fair taxation but, on the contrary, don’t describe or explain what can be understood as fair. In this paper, we use a survey to shed light on questions about whether tax experts, such as tax advisors and auditors, and non-experts differ in their senses of fairness with regard to a more even Distribution of profits across countries. Our findings indicate that tax experts’ senses of fairness differ from non-experts’ senses of fairness about a more even Distribution of profits across countries. Tax experts – to a certain extent – consider the ALP and value contributions, while non-experts do not. As the ALP allocates a vital role to inter-nation equity, it is essential that there is no perceived unfairness in this regard, or the current regime of international taxation is called into question.
-
Perceived Fairness in the Taxation of a Digital Business Model
SSRN Electronic Journal, 2018Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The “fair” taxation of digital business models is challenging. One of the key aspects — both policy makers and the public opinion consider as most pressuring — is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue of a “perceived fair” taxation of the digital economy in the light of the arm’s length principle based on a survey with transfer pricing experts. The aim of the survey is not to estimate arm’s length profit allocations but rather to elicit fairness considerations in different transfer pricing related scenarios. In a digital economy framework where arm’s length profits are distributed extremely inequitably, subjects perceive this Distribution of profits as most unfair compared to more balanced scenarios. Consequently, subjects propose a “fair” Distribution of profits that substantially differs from the exogenously given arm’s length allocation. In scenarios with a more balanced arm’s length allocation of profits, we find that the perceived fairness for the expert groups increases while a control group of business students is almost not influenced by the arm’s length allocation of profits.
-
Fairness and the arm's length principle in a digital economy
SSRN Electronic Journal, 2018Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The OECD Base Erosion Profit Shifting (BEPS) Initiative as well as the current fairness oriented public discussion regarding the taxation of digital business models highlight the importance and complexity of the arm’s length principle. In a theoretical model of an internationally fragmented digital good’s production process, we show that fairness considerations of tax authorities (namely inequity aversion) can result in a falling apart between a perceived “fair” and arm’s length Distribution of profits across tax jurisdictions. Our model predicts that a multinational firm follows the fundamental paradigm of international taxation, i.e. the arm’s length principle, to properly incentivize internal agents involved in the production of a digital good. However, with inequity averse tax authorities, we find that tax authorities “prefer” a more equal Distribution of profits compared to the arm’s length profit allocation. From a multinational firm’s perspective, inequity aversion among tax authorities dampens the strategic effect to – in accordance with arm’s length principle – shift profits to low tax countries.
Christian Schwarz - One of the best experts on this subject based on the ideXlab platform.
-
do tax experts and non experts differ in their sense of fairness about a more even Distribution of digital profits across countries evidence from a survey in germany
Journal of Tax Administration, 2020Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The taxation of multinational enterprises (MNEs) is challenging. The profits of an MNE should be aligned with value creation and taxed accordingly using the arm’s length principle (ALP) to achieve a proper Distribution of taxing rights. However, those who are not tax experts, such as tax politicians, often raise concerns that, in a digital economy, arm’s length profits lead to a tax base allocation based on value creation. Therefore, they advocate fair taxation but, on the contrary, don’t describe or explain what can be understood as fair. In this paper, we use a survey to shed light on questions about whether tax experts, such as tax advisors and auditors, and non-experts differ in their senses of fairness with regard to a more even Distribution of profits across countries. Our findings indicate that tax experts’ senses of fairness differ from non-experts’ senses of fairness about a more even Distribution of profits across countries. Tax experts – to a certain extent – consider the ALP and value contributions, while non-experts do not. As the ALP allocates a vital role to inter-nation equity, it is essential that there is no perceived unfairness in this regard, or the current regime of international taxation is called into question.
-
Perceived Fairness in the Taxation of a Digital Business Model
SSRN Electronic Journal, 2018Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The “fair” taxation of digital business models is challenging. One of the key aspects — both policy makers and the public opinion consider as most pressuring — is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue of a “perceived fair” taxation of the digital economy in the light of the arm’s length principle based on a survey with transfer pricing experts. The aim of the survey is not to estimate arm’s length profit allocations but rather to elicit fairness considerations in different transfer pricing related scenarios. In a digital economy framework where arm’s length profits are distributed extremely inequitably, subjects perceive this Distribution of profits as most unfair compared to more balanced scenarios. Consequently, subjects propose a “fair” Distribution of profits that substantially differs from the exogenously given arm’s length allocation. In scenarios with a more balanced arm’s length allocation of profits, we find that the perceived fairness for the expert groups increases while a control group of business students is almost not influenced by the arm’s length allocation of profits.
-
Fairness and the arm's length principle in a digital economy
SSRN Electronic Journal, 2018Co-Authors: Stefan Greil, Christian Schwarz, Stefan SteinAbstract:The OECD Base Erosion Profit Shifting (BEPS) Initiative as well as the current fairness oriented public discussion regarding the taxation of digital business models highlight the importance and complexity of the arm’s length principle. In a theoretical model of an internationally fragmented digital good’s production process, we show that fairness considerations of tax authorities (namely inequity aversion) can result in a falling apart between a perceived “fair” and arm’s length Distribution of profits across tax jurisdictions. Our model predicts that a multinational firm follows the fundamental paradigm of international taxation, i.e. the arm’s length principle, to properly incentivize internal agents involved in the production of a digital good. However, with inequity averse tax authorities, we find that tax authorities “prefer” a more equal Distribution of profits compared to the arm’s length profit allocation. From a multinational firm’s perspective, inequity aversion among tax authorities dampens the strategic effect to – in accordance with arm’s length principle – shift profits to low tax countries.
Xiangwei Zhou - One of the best experts on this subject based on the ideXlab platform.
-
Incentive Mechanisms and Influence of Negotiation Power in Multi-Relay Cooperative Wireless Networks
2018 IEEE Global Communications Conference (GLOBECOM), 2018Co-Authors: Nanmiao Wu, Xiangwei ZhouAbstract:Cooperative relaying in wireless networks is strongly affected by the way that the source and relays are incentivized. However, existing studies have not paid enough attention to the influence of negotiation power of the involved parties. In this paper, two incentive mechanisms for cooperative relaying are proposed, wherein the source possesses different degrees of negotiation power. One mechanism is for the source with strong negotiation power posting a series of take-it-or- leave-it contract offers for the relays while the relays are not entitled to negotiate the counteroffers, and the other mechanism is for the source with weak negotiation power while the relays confer substantial negotiation power, i.e., are capable of doing business with the source by crafting more profitable deals. The relay selection rules, the optimal amounts of relaying service, and the optimal rewards for the relays, are derived for the proposed mechanisms, respectively. A distributed algorithm is further proposed to iteratively obtain the optimal solution for the second mechanism. A case study is also presented to show the influence of negotiation power on the behaviors of the participants and the efficiency and Distribution of profits. Numerical results are provided to verify the theoretical analyses of the proposed mechanisms.
Aaron Roussell - One of the best experts on this subject based on the ideXlab platform.
-
field observations of the developing legal recreational cannabis economy in washington state
International Journal of Drug Policy, 2016Co-Authors: Eric L Jensen, Aaron RoussellAbstract:Abstract Background Washington State legalized the sale of recreational cannabis in 2012. This paper describes the unfolding of the market regulatory regime in an eastern portion of the state, including field descriptions to illustrate the setting. Methods We made observations and conducted interviews of the local supply chain comprising a producer/processor, analytic facility, and retail establishments as well as querying the state director of the regulatory board. Results Interviews and observations of facilities suggest an overwhelming concern for black market diversion drives state regulatory efforts. The ongoing dialogue between market actors and the state has resulted in a more equitable Distribution of profits at different stages in the process. State safety regulations have thus far been shifted to independent laboratories. Banks and insurance companies have slowly begun making inroads into the industry, despite federal prohibition. Conclusion The law was conceived as a social justice remedy, but the bulk of the legal and regulatory activity surrounds cannabis marketplace management. This has been characterized by concerns for black market diversion, producer/processor profits, and a hands-off approach to safety regulation. Minor cannabis violations as a pathway to criminal justice system involvement have been reduced substantially but disproportionate enforcement upon racial/ethnic minorities continues.