Details about Dirk Michael Kiesewetter

Access statistics for papers by Dirk Michael Kiesewetter.

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Short-id: pki118

Working Papers

2020

1. A problem shared is a problem halved? Risky tax avoidance decisions and intra-group payoff conflict
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre
2. Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre

2017

3. The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre

2015

4. Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre
   See also Journal Article Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions, Journal of Economic Psychology, Elsevier (2016) View citations (4) (2016)

2014

5. Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (2)
   See also Journal Article Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation, Journal of Business Economics, Springer (2017) View citations (2) (2017)
6. Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (4)
   See also Journal Article Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases, Journal of Business Economics, Springer (2018) View citations (6) (2018)

2012

7. Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung
   arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre

2011

8. 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 View citations (2)

2010

9. Grosswage illusion in a real effort experiment
   FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management View citations (6)
10. 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 (6)
    See also Journal Article Investment behavior and the biased perception of limited loss deduction in income taxation, Journal of Economic Behavior & Organization, Elsevier (2012) View citations (16) (2012)
11. 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 (2)
12. Tax Perception: An empirical survey
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (3)
13. 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 View citations (3)
    See also Journal Article The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions, Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen (2012) View citations (3) (2012)
14. 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

15. 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)
16. Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (2)

2008

17. Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre View citations (10)
18. 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)

2005

19. 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 (3)

2004

20. Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen
    (Effects of a flat rate tax on investment decisions and capital structure of companies)
    MPRA Paper, University Library of Munich, Germany View citations (26)
    Also in Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics (2004) View citations (26)

2003

21. Steuervorteile durch Versorgungszusagen in Arbeitsverträgen
    (Tax benefits from employer-sponsored pension plans)
    MPRA Paper, University Library of Munich, Germany View citations (1)
    Also in Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics (2002) View citations (6)

2002

22. Neutral and Equitable Taxation of Pensions as Capital Income
    CESifo Working Paper Series, CESifo View citations (3)
23. 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)
24. Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen
    (The tax advantages of life insurance policies)
    MPRA Paper, University Library of Munich, Germany View citations (11)
    Also in Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics (2002) View citations (10)

2001

25. 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 (7)
    Also in Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics (2001)
26. Für wen lohnt sich die Riester-Rente?
    Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics View citations (8)

Journal Articles

2019

1. Betriebliche Altersversorgung über Direktzusagen – privilegiert oder diskriminiert?
   (Employer-sponsored Direct Benefits—Pain or Gain?)
   Schmalenbach Journal of Business Research, 2019, 71, (3), 313-346
2. Die Förderung der individuellen Altersvorsorge und kollektiven Alters­ver­sor­gung durch Steuervorteile
   Perspektiven der Wirtschaftspolitik, 2019, 20, (4), 304-327

2018

3. Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases
   Journal of Business Economics, 2018, 88, (9), 1029-1060 View citations (6)
   See also Working Paper Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases, arqus Discussion Papers in Quantitative Tax Research (2014) View citations (4) (2014)

2017

4. Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation
   Journal of Business Economics, 2017, 87, (6), 779-808 View citations (2)
   See also Working Paper Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation, arqus Discussion Papers in Quantitative Tax Research (2014) View citations (2) (2014)

2016

5. Altersarmut statt Altersvorsorge: Was läuft falsch, und welche Reformen sind für ein zukunftsfähiges Rentensystem nötig?
   ifo Schnelldienst, 2016, 69, (12), 03-20
6. Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
   Journal of Economic Psychology, 2016, 56, (C), 218-231 View citations (4)
   See also Working Paper Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions, arqus Discussion Papers in Quantitative Tax Research (2015) (2015)

2015

7. Perception of income tax rates: evidence from Germany
   European Journal of Law and Economics, 2015, 40, (3), 457-478 View citations (13)

2014

8. Entscheidungsneutrale, gleichmäßige und rechtssichere Einkommensbesteuerung unter Unsicherheit
   Schmalenbach Journal of Business Research, 2014, 66, (2), 98-119 View citations (1)

2013

9. Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy
   Journal of Economic Psychology, 2013, 35, (C), 1-16 View citations (13)
10. Net Wage Illusion in a Real-Effort Experiment
    Scandinavian Journal of Economics, 2013, 115, (2), 476-484 View citations (29)

2012

11. Investment behavior and the biased perception of limited loss deduction in income taxation
    Journal of Economic Behavior & Organization, 2012, 81, (1), 230-242 View citations (16)
    See also Working Paper Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation, FEMM Working Papers (2010) View citations (6) (2010)
12. The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions
    Journal of Institutional and Theoretical Economics (JITE), 2012, 168, (3), 519-545 View citations (3)
    See also Working Paper The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions, FEMM Working Papers (2010) View citations (3) (2010)

2011

13. 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 (2)

2009

14. Direkte Aktienanlage oder Aktienfonds: Einfluss von Steuern und Kosten auf die Anlageentscheidung
    Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), 2009, 21, (5), 337-347

2008

15. Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”*
    Perspektiven der Wirtschaftspolitik, 2008, 9, (1), 62-82 View citations (4)

2003

16. Betriebswirtschaftliche Anmerkungen zu: Volker Börstinghaus und Andrea Weinelt: „Steuerreform 2000 – Entlastungswirkungen und Investitionsanreize für Personenunternehmen gemessen an Alternativen”
    Perspektiven der Wirtschaftspolitik, 2003, 4, (4), 467-470 View citations (2)
17. Die Riester-Rente - ein Flop?
    ifo Schnelldienst, 2003, 56, (05), 5-14 View citations (5)

2002

18. Neutral Taxation of Pension in a Comprehensive Income Tax
    FinanzArchiv: Public Finance Analysis, 2002, 59, (2), 227-248
19. Tax Neutrality and Business Taxation in Russia
    Higher School of Economics Economic Journal Экономический журнал Высшей школы экономики, 2002, 6, (4), 482-497

Editor

1. Studies in financial, managerial and tax accounting
   University of Würzburg, Institute of Business Management