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Content
2024
- 287 Firms' willingness to pay local business tax: The impact of trust and public goods
by Giese, Henning & Heinemann-Heile, Vanessa
- 286 Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
by Maiterth, Ralf & Piper, Yuri & Sureth, Caren
- 285 Where to locate tax employees? The role of tax complexity and tax risk implications
by Giese, Henning & Koch, Reinald & Sureth, Caren
- 284 Corporate taxation and total factor productivity: Evidence on a non-linear relationship
by Nguyen, Hang T. T.
- 283 Wie hoch sind die Bürokratiekosten der Grundsteuerreform 2022?
by Eichfelder, Sebastian & Kiel, Yannis & Knaisch, Jonas David
- 282 Taxes and the investment of mutual funds: Evidence from the German Investment Tax Reform
by Koch, Reinald & Schön, Lena
2023
- 281 Turnover-based corporate income taxation and corporate risk-taking
by Siahaan, Fernando & Amberger, Harald & Sureth, Caren
- 280 The tax treatment of commuting expenses and job-related mobility
by Baumgart, Eike & Blaufus, Kay & Hechtner, Frank
- 279 Costs of capital and wealth tax: Remarks on Bjerksund and Schjelderup (2022)
by Kruschwitz, Lutz & Löffler, Andreas & Lorenz, Daniela & Uttscheid, Moritz
- 278 How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning
by Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin
- 277 How do corporate tax rates alter conforming tax avoidance?
by Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly
2022
- 276 Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
by Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix
- 275 Firms' tax rate misperception: Measurement, drivers, and distortionary effects
by Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren
- 274 How do tax technology and controversy expertise affect tax disputes?
by Dyck, Daniel & Lorenz, Johannes & Sureth, Caren
- 273 Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty
by Chen, An & Hieber, Peter & Sureth, Caren
- 272 Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?
by Blaufus, Kay & Milde, Michael & Schaefer, Marcel
- 271 How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view
by Knaisch, Jonas
- 270 Tax avoidance and vertical interlocks within multinational enterprises
by Giese, Henning & Koch, Reinald & Gamm, Markus
- 269 Losses never sleep: The effect of tax loss offset on stock market returns during economic crises
by Koch, Reinald & Holtmann, Svea & Giese, Henning
2021
- 268 The epidemiology of tax avoidance narratives
by Lorenz, Johannes & Diller, Markus & Sureth, Caren
- 267 Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance
by Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen
- 266 Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?
by Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane
- 265 Real effects of an international tax reform for MNEs
by Ortmann, Regina & Simons, Dirk & Voeller, Dennis
- 264 Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
by Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren
- 263 Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?
by Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane
- 262 Corporate Tax Incidence and Wages: A Meta-Regression Analysis
by Knaisch, Jonas & Pöschel, Carla
2020
- 261 Tax misperception and its effects on decision making: A literature review
by Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren
- 260 Preferences for wealth taxation: Design, framing and the role of partisanship
by Chirvi, Malte & Schneider, Cornelius
- 259 When do firms highlight their effective tax rate?
by Flagmeier, Vanessa & Müller, Jens & Sureth, Caren
- 258 A problem shared is a problem halved? Risky tax avoidance decisions and intra-group payoff conflict
by Matthaei, Eva Kristina & Kiesewetter, Dirk
- 257 A stochastic Gordon-Shapiro formula with excess volatility
by Kruschwitz, Lutz & Löffler, Andreas
- 256 Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten
by Chirvi, Malte & Kiesewetter, Dirk & Maiterth, Ralf & Menzel, Moritz & Tschinkl, Dominik
- 255 Real effects of public country-by-country reporting and the firm structure of European banks
by Eberhartinger, Eva & Speitmann, Raffael & Sureth-Sloane, Caren
- 254 Do investors care about tax disclosure?
by Flagmeier, Vanessa & Gawehn, Vanessa
- 253 Tax knowledge diffusion via strategic alliances
by Müller, Jens & Weinrich, Arndt
- 252 Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts
by Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly
- 251 Tax complexity in Australia: A survey-based comparison to the OECD average
by Hoppe, Thomas
- 250 The relation between tax complexity and foreign direct investment: Evidence across countries
by Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes
- 249 Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency
by Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan
- 248 Do tax incentives reduce investment quality?
by Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin
- 243 Incentive Effects of R&D Tax Incentives: A Meta-Analysis Focusing on R&D Tax Policy Designs
by Pöschel, Carla
2019
- 247 Banks and corporate income taxation: A review
by Gawehn, Vanessa
- 246 Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?
by Huber, Hans-Peter & Maiterth, Ralf
- 245 Measuring tax complexity across countries: A survey study on MNCs
by Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren
- 244 Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz
by Schätzlein, Uwe
- 242 Stated preferences for capital taxation - tax design, misinformation and the role of partisanship
by Chirvi, Malte & Schneider, Cornelius
- 241 Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland
by Chirvi, Malte
- 240 Steuerkomplexität im Vergleich zwischen Deutschland und Österreich: Eine Analyse des Status quo
by Hoppe, Thomas & Rechbauer, Martina & Sturm, Susann
- 239 Tax avoidance - are banks any different?
by Gawehn, Vanessa & Müller, Jens
- 238 Managing wages: Fairness norms of low- and high-performing team members
by Fochmann, Martin & Sachs, Florian & Weimann, Joachim
- 237 When happy people make society unhappy: How incidental emotions affect compliance behavior
by Fochmann, Martin & Hechtner, Frank & Kirchler, Erich & Mohr, Peter N. C.
2018
- 236 Corporate tax planning and firms' information environment
by Osswald, Benjamin
- 235 Do country risk factors attenuate the effect of taxes on corporate risk-taking?
by Osswald, Benjamin & Sureth, Caren
- 234 The effect of intellectual property boxes on innovative activity & effective tax rates
by Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin
- 233 Do transfer pricing rules distort R&D investment decisions?
by Bornemann, Tobias
- 232 Tax avoidance and accounting conservatism
by Bornemann, Tobias
- 231 How do tax incentives affect business investment? Evidence from German bonus depreciation
by Eichfelder, Sebastian & Schneider, Kerstin
- 230 Grundsteuerreform und Gleichmäßigkeit der Besteuerung
by Maiterth, Ralf & Lutz, Maximilian
- 229 Intertemporal income shifting around a large tax cut: The case of depreciations
by Dobbins, Laura & Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen
- 228 The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and migration
by Eichfelder, Sebastian & Lau, Mona & Noth, Felix
- 227 Less cheating? The effects of prefilled forms on compliance behavior
by Fochmann, Martin & Müller, Nadja & Overesch, Michael
- 226 Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants
by Ackermann, Hagen & Fochmann, Martin & Temme, Rebecca
- 225 Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings
by Blaufus, Kay & Milde, Michael
2017
- 224 Predicting earnings and cash flows: The information content of losses and tax loss carryforwards
by Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix
- 223 What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries
by Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth-Sloane, Caren
- 222 Tax loss offset restrictions and biased perception of risky investments
by Mehrmann, Annika & Sureth-Sloane, Caren
- 221 The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis
by Petutschnig, Matthias & Rünger, Silke
- 220 Formula apportionment: Factor allocation and tax avoidance
by Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen
- 219 The debt tax shield, economic growth and inequality
by Fischer, Marcel & Jensen, Bjarne Astrup
- 218 The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design
by Kiesewetter, Dirk & Manthey, Johannes
- 217 Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Ein quasi-experimenteller Ansatz für Deutschland
by Chirvi, Malte
- 216 The information content of tax loss carryforwards: IAS 12 vs. valuation allowance
by Flagmeier, Vanessa
- 215 Towards neutral distribution taxes and vanishing tax effects in the European Union
by Maier, Christoph & Schanz, Deborah
- 214 When do managers highlight their effective tax rate?
by Flagmeier, Vanessa & Müller, Jens & Sureth-Sloane, Caren
- 213 Aufbau und Arbeitsweisen der Steuerabteilungen großer deutscher Kapitalgesellschaften
by Feller, Anna & Huber, Stefan & Schanz, Deborah
2016
- 212 Tax compliance costs: Cost burden and cost reliability
by Eichfelder, Sebastian & Hechtner, Frank
- 211 Financial transaction taxes: Announcement effects, short-run effects, and long-run effects
by Eichfelder, Sebastian & Lau, Mona
- 210 Investor taxation, firm heterogeneity and capital structure choice
by Haring, Magdalena & Niemann, Rainer & Rünger, Silke
- 209 Does capital tax uncertainty delay irreversible risky investment?
by Niemann, Rainer & Sureth, Caren
- 208 Tax loss carryforward disclosure and uncertainty
by Flagmeier, Vanessa & Müller, Jens
- 207 Relevanz der deutschen Zinsschranke für Personenunternehmen: Eine dynamische Analyse der Betroffenheit
by Alberternst, Stephan
- 206 Interest barrier and capital structure response
by Alberternst, Stephan & Sureth-Sloane, Caren
- 205 Arbitrage and nonlinear tax scales
by Becker, Marcus & Löffler, Andreas
- 204 Corporate tax minimization and stock price reactions
by Blaufus, Kay & Möhlmann, Axel & Schwäbe, Alexander
- 203 Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?
by Hegemann, Annika
- 202 Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen
by Renz, André
- 201 Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods
by Rechbauer, Martina
2015
- 200 Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
by Alberternst, Stephan & Schwar, Torben
- 199 Formula apportionment: Factor allocation and tax avoidance
by Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen
- 198 Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions
by Ortmann, Regina & Pummerer, Erich
- 197 Strategic decision behavior and audit quality of big and small audit firms in a tendering process
by Fochmann, Martin & Haak, Marcel
- 196 Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
by Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk
- 195 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns
by Eichfelder, Sebastian & Lau, Mona
- 194 The effect of cross-border group taxation on ownership chains
by Rünger, Silke
- 193 Does legality matter? The case of tax avoidance and evasion
by Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin
- 192 Investment effects of wealth taxes under uncertainty and irreversibility
by Niemann, Rainer & Sureth-Sloane, Caren
- 191 Marginal tax rates under asymmetric taxation
by Kruschwitz, Lutz & Löffler, Andreas
- 190 The impact of taxes on competition for CEOs
by Krenn, Peter
- 189 Tax attractiveness and the allocation of risk within multinationals
by Dinkel, Andreas
- 188 Tax attractiveness and the location of patents
by Dinkel, Andreas & Schanz, Deborah
- 187 Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment
by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren
- 186 Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting
by Fochmann, Martin & Wolf, Nadja
- 185 How does the type of subsidization affect investments: Experimental evidence
by Ackermann, Hagen
- 184 Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups
by Ortmann, Regina
- 183 Impact of capital gains taxation on the holding period of investments under different tax systems
by Hegemann, Annika & Kunoth, Angela & Rupp, Kristina & Sureth, Caren
- 182 The effect of taxes on corporate financing decisions: Evidence from the German interest barrier
by Alberternst, Stephan & Sureth, Caren
- 181 Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse
by Hoppe, Thomas & Maiterth, Ralf & Sureth, Caren
2014
- 180 Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität
by Eichfelder, Sebastian & Neugebauer, Claudia
- 179 Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe
by Wagner, Franz W. & Weber, Stefan & Gegenwarth, Lisa
- 178 Tax compliance costs: A review of cost burdens and cost structures
by Eichfelder, Sebastian & Vaillancourt, François
- 177 How do employment tax credits work? An analysis of the German inheritance tax
by Franke, Benedikt & Simons, Dirk & Voeller, Dennis
- 176 The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax
by Feller, Anna & Schanz, Deborah
- 175 Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases
by Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias
- 174 Self-serving bias and tax morale
by Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin
- 173 Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?
by Kortebusch, Pia
- 172 Do dividend taxes affect corporate investment?
by Alstadsæter, Annette & Jacob, Martin
- 171 Wieso Deutschland (fast) keine BEPS-Bekämpfung braucht
by Schanz, Deborah & Feller, Anna
- 170 Capital gains taxes and asset prices: The impact of tax awareness and procrastination
by Eichfelder, Sebastian & Lau, Mona
- 169 Cross-base tax elasticity of capital gains
by Jacob, Martin
- 168 Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting
by Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk
- 167 Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren
- 166 Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment
by Fahr, René & Janssen, Elmar & Sureth, Caren
- 165 Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?
by Ortmann, Regina & Sureth, Caren
- 164 The effect of tax privacy on tax compliance: An experimental investigation
by Blaufus, Kay & Bob, Jonathan & Otto, Philipp E.
- 163 The effects of rewards on tax compliance decisions
by Fochmann, Martin & Kroll, Eike B.
- 162 Do corporate tax cuts reduce international profit shifting
by Brandstetter, Laura
- 161 Steuerwirkungen betrieblicher Entgeltpolitik
by Voßmerbäumer, Jan & Wagner, Franz W.
- 160 Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation
by Schüßler, Katharina & Hewig, Johannes & Kiesewetter, Dirk & Fochmann, Martin
- 159 Der Einfluss von Steuern auf Corporate Social Responsibility-Instrumente: Dargestellt am Beispiel von Spenden
by Weber, Stefan
- 158 The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study
by Ackermann, Hagen & Fochmann, Martin
- 157 The effect of tax preparation expenses for employees: Evidence from Germany
by Blaufus, Kay & Hechtner, Frank & Möhlmann, Axel
- 156 Real tax effects and tax perception effects in decisions on asset allocation
by Fochmann, Martin & Hemmerich, Kristina
- 155 Erbschaft- und einkommensteuerliche Optimierung der Nutzungsentscheidung von Immobilienvermögen im Erbschaftsfall
by Kroh, Tanja & Weber, Stefan
- 154 Dividend taxes and income shifting
by Alstadsæter, Annette & Jacob, Martin
2013
- 153 Do corporate tax cuts increase investments?
by Brandstetter, Laura & Jacob, Martin
- 152 Payout policies of privately held firms: Flexibility and the role of income taxes
by Jacob, Martin & Alstadsæter, Annette
- 151 Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
by Blaufus, Kay & Zinowsky, Tim
- 150 How will the court decide? Tax experts and the estimation of tax risk
by Blaufus, Kay & Bob, Jonathan & Trinks, Matthias
- 149 Firm valuation and the uncertainty of future tax avoidance
by Jacob, Martin & Schütt, Harm
- 148 Who participates in tax avoidance?
by Alstadsæter, Annette & Jacob, Martin
- 147 The effect of awareness and incentives on tax evasion
by Alstadsæter, Annette & Jacob, Martin
- 146 Compliance cost estimates: Survey non-response and temporal framing effects
by Eichfelder, Sebastian
- 145 The impact of taxation on international assignment decisions: A principal-agent approach
by Martini, Jan Thomas & Niemann, Rainer
- 144 Steuerwirkungen betrieblicher Entgeltpolitik
by Voßmerbäumer, Jan & Wagner, Franz W.
- 143 Measuring tax attractiveness across countries
by Keller, Sara & Schanz, Deborah
- 142 Tax attractiveness and the location of German-controlled subsidiaries
by Keller, Sara & Schanz, Deborah
- 141 The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation
by Meißner, Fabian & Schneider, Georg & Sureth, Caren
2012
- 140 Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit: Wie wirkt die Abgeltungssteuer?
by Hegemann, Annika
- 139 Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung
by Hemmerich, Kristina & Kiesewetter, Dirk
- 138 Biased effects of taxes and subsidies on portfolio choices
by Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt
- 137 Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland
by Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian
- 136 Der Einfluss des Budgetbegleitgesetzes 2011 auf das Handelsvolumen am österreichischen Kapitalmarkt
by Niemann, Rainer & Rünger, Silke
- 135 Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen
by Ewert, Ralf & Niemann, Reiner
- 134 Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases
by Mehrmann, Annika & Schneider, Georg & Sureth, Caren
- 133 Security returns and tax aversion bias: Behavioral responses to tax labels
by Blaufus, Kay & Möhlmann, Axel
- 132 Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels
by Schmidt, Thomas-Patrick & Müller, Heiko
- 131 Problems in taxation: An optimization approach for loss offset options
by Schanz, Sebastian & Schmidt, Günter & Dinh, Hai-Dung & Kersch, Mike
- 130 Senkung des Solidaritätszuschlags anstelle des Einkommensteuertarifs: Verteilungspolitische Konsequenzen des Vetos der Bundesländer
by Baumgarten, Jörg
- 129 Der Einfluss von Kosten auf die Vorteilhaftigkeit der Riester-Rente
by Reichert, Michael
- 128 Sozialversicherungspflicht und Besteuerung von selbständigen Nebentätigkeiten als Dozent
by Blaufus, Kay & Petermann, Sandra & Schanz, Sebastian
- 127 Anstellung oder Verbeamtung? Zur Berechnung nettoeinkommensäquivalenter Zuschläge
by Blaufus, Kay & Bob, Jonathan & Schanz, Sebastian
- 126 The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings
by Rünger, Silke
- 125 Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht
by Voßmerbäumer, Jan
2011
- 124 Hemmt die Zinsschranke Investitionen? Ein weiteres Zinsschranken-Paradoxon
by Hundsdoerfer, Jochen & Lorenz, Daniela & Sielaff, Christian
- 123 Bemerkungen zu Kapitalkostendefinitionen: Zugleich eine Kritik an Meitner/Streitferdt (2011)
by Kruschwitz, Lutz & Löffler, Andreas & Lorenz, Daniela
- 122 Economic analysis of advance tax rulings
by Diller, Markus & Vollert, Pia
- 121 The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis
by Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim
- 120 Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands
by Kager, Rebekka & Niemann, Rainer
- 119 Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?
by Houben, Henriette & Baumgarten, Jörg
- 118 Wie können Unternehmen mit steuerlichen Verlustvorträgen identifiziert werden? Ergebnisse einer Replikationsstudie
by Niemann, Rainer & Rechbauer, Martina
- 117 Taxes and the valuation of dividends: a study of dividend announcements in Germany
by Haesner, Christian & Schanz, Deborah
- 116 Zinsschranke, Unternehmensbewertung und APV Ansatz - eine Anmerkung zum Beitrag von Förster/Stöckl/Brenken (ZfB 2009, S. 985 ff.)
by Arnold, Sven & Lahmann, Alexander & Schwetzler, Bernhard
- 115 The influence of tax regimes on distribution police of corporations: Evidence from German tax reforms
by Schanz, Deborah & Theßeling, Holger
- 114 The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks
by Rünger, Silke
2010
- 113 Tax Shield, Insolvenz und Zinsschranke
by Arnold, Sven & Lahmann, Alexander & Schwetzler, Bernhard
- 112 Zur Vorteilhaftigkeit von Photovoltaikanlagen unter Berücksichtigung der Besteuerung
by Nguyen, Thi Phuong Hoa & Schanz, Sebastian
- 111 Ökonomische Anreize zur Nutzung erbschaftsteuerlicher Verschonungsregeln für das Betriebsvermögen
by Corsten, Martina & Simons, Dirk & Voeller, Dennis
- 110 Zum Einfluß asymmetrischer Besteuerung auf die Vorteilhaftigkeit erfolgsabhängiger Entlohnungsverträge
by Niemann, Rainer
- 109 Corporate financial policy and investor taxation in Austria: An empirical investigation
by Haring, Magdalena & Niemann, Rainer
- 108 Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren
by Müller, Jens & Sureth, Caren
- 107 Was tun?
by Kruschwitz, Lutz & Löffler, Andreas & von Lehna, Waldemar
- 106 It's all about tax rates: An empirical study of tax perception
by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim
- 105 Aufkommens- und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif
by Houben, Henriette & Maiterth, Ralf & Müller, Heiko
- 104 Zur Bedeutung von Grenzsteuersätzen bei der Beurteilung von Tarifverwerfungen: Eine theoretische und empirische Analyse am Beispiel von § 32b EStG und § 34 EStG
by Hechtner, Frank
- 103 Haftungsbeschränkungen, asymmetrische Besteuerung und die Bereitschaft zur Risikoübernahme: Weshalb eine rechtsformneutrale Besteuerung allokativ schädlich ist
by Ewert, Ralf & Niemann, Rainer
- 102 ErbSiHM 0.1
by Houben, Henriette & Maiterth, Ralf
- 101 Zur Bedeutung von Progressionseffekten für die Steuerplanung: Eine Analyse am Beispiel der Thesaurierungsbegünstigung
by Hechtner, Frank & Hundsdoerfer, Jochen & Sielaff, Christian
- 100 Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen
by Klotzkowski, Tasja & Maßbaum, Alexandra & Sureth, Caren
- 99 Tax Perception: An empirical survey
by Fochmann, Martin & Kiesewetter, Dirk & Blaufus, Kay & Hundsdoerfer, Jochen & Weimann, Joachim
- 98 Ist Steuerminimierung irrational?
by Löffler, Andreas & Kruschwitz, Lutz
- 97 The impact of profit taxation on capitalized investment with options to delay and divest
by Schneider, Georg & Sureth, Caren
- 96 Erbschaftsteuer und Unternehmensbewertung
by Diller, Markus & Löffler, Andreas
2009
- 95 Inheritance tax-exempt transfer of German businesses: Imperative or unjustified subsidy? An empirical analysis
by Houben, Henriette & Maiterth, Ralf
- 94 Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften
by Schönemann, Kristin
- 93 Corporate taxation and investment: Explaining investment dynamics with firm-level panel data
by Dwenger, Nadja
- 92 The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation
by Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim
- 91 Verschärfung der Verlustabzugsbeschränkung durch § 8c KStG und deren Einfluss auf den Erwerb von Anteilen an Kapitalgesellschaften
by Sureth, Caren & Vollert, Pia
- 90 Welche Faktoren beeinflussen die Gleichmäßigkeit der Bewertung von Mietwohngrundstücken?
by Broekelschen, Wiebke
- 89 Stock price reactions to share repurchase announcements in Germany: Evidence from a tax perspective
by Pick, Tobias & Schanz, Deborah & Niemann, Rainer
Printed from https://ideas.repec.org/s/zbw/arqudp.html
