Details about Dirk Kiesewetter

Access statistics for papers by Dirk Kiesewetter.

Last updated 2011-12-05. Update your information in the RePEc Author Service.

Short-id: pki118

Working Papers

2011

1. The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre

2010

2. Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation
   FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management View citations (1)
3. It's all about tax rates: An empirical study of tax perception
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (1)
4. Tax Perception: An empirical survey
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre
5. The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions
   FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management
6. The name game for contributions: Influence of labeling and earmarking on the perceived tax burden
   Discussion Papers, Free University Berlin, School of Business & Economics View citations (1)

2009

7. The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (1)
8. Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre

2008

9. Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre
10. Who has really paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s
    FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management View citations (1)
    See also Journal Article in BuR - Business Research (2009)

2005

11. Gewinnausweispolitik internationaler Konzerne bei Besteuerung nach dem Trennungs- und nach dem Einheitsprinzip
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (2)

2004

12. Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen
    Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics View citations (18)
    Also in MPRA Paper, University Library of Munich, Germany (2004) View citations (6)

2003

13. Steuervorteile durch Versorgungszusagen in Arbeitsverträgen
    (Tax benefits from employer-sponsored pension plans)
    MPRA Paper, University Library of Munich, Germany
    Also in Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics (2002) View citations (6)

2002

14. Neutral and Equitable Taxation of Pensions as Capital Income
    CESifo Working Paper Series, CESifo Group Munich View citations (3)
15. Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax
    Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics View citations (5)
16. Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen
    (The tax advantages of life insurance policies)
    MPRA Paper, University Library of Munich, Germany View citations (10)
    Also in Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics (2002) View citations (4)

2001

17. Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer
    (Contributions and pension payments in a decision-neutral income tax)
    MPRA Paper, University Library of Munich, Germany View citations (6)
    Also in Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics (2001)
18. Für wen lohnt sich die Riester-Rente?
    Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics View citations (6)

Journal Articles

2011

1. Der Einfluss von Steuern und Subventionen auf die Rendite fremd‐ und selbst genutzter Wohnimmobilien in Deutschland
   Perspektiven der Wirtschaftspolitik, 2011, 12, (2), 104-131 View citations (1)

2009

2. Who has really paid for the Reconstruction of East Germany? Expected and Realized Returns on Real Estate Investments in East and West Germany in the 1990s
   BuR - Business Research, 2009, 2, (1), 11-37 View citations (1)
   See also Working Paper (2008)

2008

3. Schwedische Direktinvestitionen in Deutschland und in Österreich - Eine empirische Untersuchung der,,gefühlten Steuerbelastung"*
   Perspektiven der Wirtschaftspolitik, 2008, 9, (1), 62-82 View citations (1)

2003

4. Die Riester-Rente - ein Flop?
   Ifo Schnelldienst, 2003, 56, (05), 5-14 View citations (2)

2002

5. Neutral Taxation of Pension in a Comprehensive Income Tax
   FinanzArchiv: Public Finance Analysis, 2002, 59, (2), 227-