Business, Management and Accounting
4 years ago

German corporations incur non-tax costs to avoid tax costs.

SSRN Electronic Journal
When Taxation Changes the Course of the Year - Fiscal Year Adjustments and the German Tax Reform 2000/2001
Frank Blasch, Alfons J. Weichenrieder

Paper Summary

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The study looked at German companies during a tax reform to see if changing their fiscal year could save them money. They found that companies with higher expected profits were more likely to change their fiscal year to get tax savings. However, not all companies did this because there were costs involved in changing. This means that some companies spent money to avoid paying taxes, which resulted in a loss for them.