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arqus Discussion Papers in Quantitative Tax Research

from arqus - Arbeitskreis Quantitative Steuerlehre
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176: The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax Downloads
Anna Feller and Deborah Schanz
175: Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases Downloads
Dirk Kiesewetter, Tobias Steigenberger and Matthias Stier
174: Self-serving bias and tax morale Downloads
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
173: Should multinational companies request an advance pricing agreement (APA) - or shouldn't they? Downloads
Pia Kortebusch
172: Do dividend taxes affect corporate investment? Downloads
Annette Alstadsæter and Martin Jacob
171: Wieso Deutschland (fast) keine BEPS-Bekämpfung braucht Downloads
Deborah Schanz and Anna Feller
170: Capital gains taxes and asset prices: The impact of tax awareness and procrastination Downloads
Sebastian Eichfelder and Mona Lau
169: Cross-base tax elasticity of capital gains Downloads
Martin Jacob
168: Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting Downloads
Jan-Thomas Martini, Rainer Niemann and Dirk Simons
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 Downloads
Markus Diller, Pia Kortebusch, Georg Schneider and Caren Sureth
166: Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment Downloads
René Fahr, Elmar Janssen and Caren Sureth
165: Can the CCCTB alleviate tax discrimination against loss-making European multinational groups? Downloads
Regina Ortmann and Caren Sureth
164: The effect of tax privacy on tax compliance: An experimental investigation Downloads
Kay Blaufus, Jonathan Bob and Philipp E. Otto
163: The effects of rewards on tax compliance decisions Downloads
Martin Fochmann and Eike B. Kroll
162: Do corporate tax cuts reduce international profit shifting Downloads
Laura Brandstetter
161: Steuerwirkungen betrieblicher Entgeltpolitik Downloads
Jan Voßmerbäumer and Franz W. Wagner
160: Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation Downloads
Katharina Schüßler, Johannes Hewig, Dirk Kiesewetter and Martin Fochmann
159: Der Einfluss von Steuern auf Corporate Social Responsibility-Instrumente: Dargestellt am Beispiel von Spenden Downloads
Stefan Weber
158: The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study Downloads
Hagen Ackermann and Martin Fochmann
157: The effect of tax preparation expenses for employees: Evidence from Germany Downloads
Kay Blaufus, Frank Hechtner and Axel Möhlmann
156: Real tax effects and tax perception effects in decisions on asset allocation Downloads
Martin Fochmann and Kristina Hemmerich
155: Erbschaft- und einkommensteuerliche Optimierung der Nutzungsentscheidung von Immobilienvermögen im Erbschaftsfall
Tanja Kroh and Stefan Weber
154: Dividend taxes and income shifting Downloads
Annette Alstadsæter and Martin Jacob
153: Do corporate tax cuts increase investments? Downloads
Laura Brandstetter and Martin Jacob
152: Payout policies of privately held firms: Flexibility and the role of income taxes Downloads
Martin Jacob and Annette Alstadsæter
151: Investigating the determinants of experts' tax aggressiveness: Experience and personality traits Downloads
Kay Blaufus and Tim Zinowsky
150: How will the court decide? Tax experts and the estimation of tax risk Downloads
Kay Blaufus, Jonathan Bob and Matthias Trinks
149: Firm valuation and the uncertainty of future tax avoidance Downloads
Martin Jacob and Harm Schütt
148: Who participates in tax avoidance? Downloads
Annette Alstadsæter and Martin Jacob
147: The effect of awareness and incentives on tax evasion Downloads
Annette Alstadsæter and Martin Jacob
146: Compliance cost estimates: Survey non-response and temporal framing effects Downloads
Sebastian Eichfelder
145: The impact of taxation on international assignment decisions: A principal-agent approach Downloads
Jan Thomas Martini and Rainer Niemann
144: Steuerwirkungen betrieblicher Entgeltpolitik Downloads
Jan Voßmerbäumer and Franz W. Wagner
143: Measuring tax attractiveness across countries Downloads
Sara Keller and Deborah Schanz
142: Tax attractiveness and the location of German-controlled subsidiaries Downloads
Sara Keller and Deborah Schanz
141: The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation Downloads
Fabian Meißner, Georg Schneider and Caren Sureth
140: Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit: Wie wirkt die Abgeltungssteuer? Downloads
Annika Hegemann
139: Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung Downloads
Kristina Hemmerich and Dirk Kiesewetter
138: Biased effects of taxes and subsidies on portfolio choices Downloads
Hagen Ackermann, Martin Fochmann and Benedikt Mihm
137: Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland Downloads
Frank Hechtner, Nima Massarrat-Mashhadi and Christian Sielaff
136: Der Einfluss des Budgetbegleitgesetzes 2011 auf das Handelsvolumen am österreichischen Kapitalmarkt Downloads
Rainer Niemann and Silke Rünger
135: Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen Downloads
Ralf Ewert and Reiner Niemann
134: Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases Downloads
Annika Mehrmann, Georg Schneider and Caren Sureth
133: Security returns and tax aversion bias: Behavioral responses to tax labels Downloads
Kay Blaufus and Axel Möhlmann
132: Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels Downloads
Thomas-Patrick Schmidt and Heiko Müller
131: Problems in taxation: An optimization approach for loss offset options Downloads
Sebastian Schanz, Günter Schmidt, Hai-Dung Dinh and Mike Kersch
130: Senkung des Solidaritätszuschlags anstelle des Einkommensteuertarifs: Verteilungspolitische Konsequenzen des Vetos der Bundesländer Downloads
Jörg Baumgarten
129: Der Einfluss von Kosten auf die Vorteilhaftigkeit der Riester-Rente Downloads
Michael Reichert
128: Sozialversicherungspflicht und Besteuerung von selbständigen Nebentätigkeiten als Dozent Downloads
Kay Blaufus, Sandra Petermann and Sebastian Schanz
127: Anstellung oder Verbeamtung? Zur Berechnung nettoeinkommensäquivalenter Zuschläge Downloads
Kay Blaufus, Jonathan Bob and Sebastian Schanz
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