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A real option approach to responsible tax behavior

Author

Listed:
  • Van de Vijver, Anne
  • Cassimon, Danny
  • Engelen, Peter-Jan

Abstract

Recent investigative journalism such as the Paradise Papers suggests that aggressive tax planning is still present today. The initiatives of the OECD and of the EU authorities against aggressive tax planning in general, and the BEPS initiative in particular, still lack effectiveness. We analyze the fight against aggressive corporate tax planning from a Real Option Theory perspective, in order to find an explanation for the difficult shift of companies’ aggressive tax planning strategies to more responsible tax behavior. Moreover, we suggest additional public policy interventions against aggressive tax planning based on Real Option Theory insights.

Suggested Citation

  • Van de Vijver, Anne & Cassimon, Danny & Engelen, Peter-Jan, 2018. "A real option approach to responsible tax behavior," IOB Working Papers 2018.12, Universiteit Antwerpen, Institute of Development Policy (IOB).
    • Handle: RePEc:iob:wpaper:201812
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    Keywords

    real option theory; tax avoidance; BEPS; aggressive tax planning; CSR; real options; taxation;
    All these keywords.

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