Economics at your fingertips  

arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
Series data maintained by ZBW - German National Library of Economics ().

Access Statistics for this working paper series.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

205: Arbitrage and nonlinear tax scales Downloads
Marcus Becker and Andreas Löffler
204: Corporate tax minimization and stock price reactions Downloads
Kay Blaufus, Axel Möhlmann and Alexander Schwäbe
203: Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität? Downloads
Annika Hegemann
202: Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen Downloads
André Renz
201: Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods Downloads
Martina Rechbauer
200: Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012 Downloads
Stephan Alberternst and Torben Schwar
199: Formula apportionment: Factor allocation and tax avoidance Downloads
Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
198: Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions Downloads
Regina Ortmann and Erich Pummerer
197: Strategic decision behavior and audit quality of big and small audit firms in a tendering process Downloads
Martin Fochmann and Marcel Haak
196: Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions Downloads
Martin Fochmann, Kristina Hemmerich and Dirk Kiesewetter
195: Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns Downloads
Sebastian Eichfelder and Mona Lau
194: The effect of cross-border group taxation on ownership chains Downloads
Silke Rünger
193: Does legality matter? The case of tax avoidance and evasion Downloads
Kay Blaufus, Matthias Braune, Jochen Hundsdoerfer and Martin Jacob
192: Investment effects of wealth taxes under uncertainty and irreversibility Downloads
Rainer Niemann and Caren Sureth-Sloane
191: Marginal tax rates under asymmetric taxation Downloads
Lutz Kruschwitz and Andreas Löffler
190: The impact of taxes on competition for CEOs Downloads
Peter Krenn
189: Tax attractiveness and the allocation of risk within multinationals Downloads
Andreas Dinkel
188: Tax attractiveness and the location of patents Downloads
Andreas Dinkel and Deborah Schanz
187: Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment Downloads
Markus Diller, Pia Kortebusch, Georg Schneider and Caren Sureth
186: Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting Downloads
Martin Fochmann and Nadja Wolf
185: How does the type of subsidization affect investments: Experimental evidence Downloads
Hagen Ackermann
184: Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups Downloads
Regina Ortmann
183: Impact of capital gains taxation on the holding period of investments under different tax systems Downloads
Annika Hegemann, Angela Kunoth, Kristina Rupp and Caren Sureth
182: The effect of taxes on corporate financing decisions: Evidence from the German interest barrier Downloads
Stephan Alberternst and Caren Sureth
181: Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse Downloads
Thomas Hoppe, Ralf Maiterth and Caren Sureth
180: Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität Downloads
Sebastian Eichfelder and Claudia Neugebauer
179: Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe Downloads
Franz W. Wagner, Stefan Weber and Lisa Gegenwarth
178: Tax compliance costs: A review of cost burdens and cost structures Downloads
Sebastian Eichfelder and François Vaillancourt
177: How do employment tax credits work? An analysis of the German inheritance tax Downloads
Benedikt Franke, Dirk Simons and Dennis Voeller
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 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
Page updated 2016-05-30
Sorted by number, numeric