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arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
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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
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
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