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Details about Dirk Kiesewetter

Homepage:http://www.bwl.uni-wuerzburg.de/lehrstuehle/bwl5/team/lehrstuhlinhaber/
Workplace:Wirtschaftswissenschaftliche Fakultät (Faculty of Economics and Business Administration), Bayerische Julius-Maximilians-Universität Würzburg (University of Wurzburg), (more information at EDIRC)

Access statistics for papers by Dirk Kiesewetter.

Last updated 2021-01-24. Update your information in the RePEc Author Service.

Short-id: pki118


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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 Downloads
  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 Downloads

2017

  1. 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 Downloads

2015

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

2014

  1. Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre Downloads View citations (2)
    See also Journal Article in Journal of Business Economics (2017)
  2. 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 Downloads View citations (3)
    See also Journal Article in Journal of Business Economics (2018)

2012

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

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 Downloads View citations (2)

2010

  1. 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 Downloads View citations (6)
    See also Journal Article in Journal of Economic Behavior & Organization (2012)
  2. It's all about tax rates: An empirical study of tax perception
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre Downloads View citations (2)
  3. Tax Perception: An empirical survey
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre Downloads
  4. 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 Downloads View citations (3)
    See also Journal Article in Journal of Institutional and Theoretical Economics (JITE) (2012)
  5. The name game for contributions: Influence of labeling and earmarking on the perceived tax burden
    Discussion Papers, Free University Berlin, School of Business & Economics Downloads View citations (1)

2009

  1. 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 Downloads View citations (1)
  2. Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre Downloads View citations (2)

2008

  1. Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre Downloads View citations (10)
  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
    FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management Downloads View citations (1)

2005

  1. Gewinnausweispolitik internationaler Konzerne bei Besteuerung nach dem Trennungs- und nach dem Einheitsprinzip
    arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre Downloads View citations (3)

2004

  1. 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 Downloads View citations (5)
    Also in Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics (2004) Downloads View citations (23)

2003

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

2002

  1. Neutral and Equitable Taxation of Pensions as Capital Income
    CESifo Working Paper Series, CESifo Downloads View citations (3)
  2. 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 Downloads View citations (5)
  3. Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen
    Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics Downloads View citations (4)
    Also in MPRA Paper, University Library of Munich, Germany (2002) Downloads View citations (11)

2001

  1. Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer
    Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics Downloads
    Also in MPRA Paper, University Library of Munich, Germany (2001) Downloads View citations (7)
  2. Für wen lohnt sich die Riester-Rente?
    Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics Downloads View citations (8)

Journal Articles

2019

  1. Die Förderung der individuellen Altersvorsorge und kollektiven Alters­ver­sor­gung durch Steuervorteile
    Perspektiven der Wirtschaftspolitik, 2019, 20, (4), 304-327 Downloads

2018

  1. 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 Downloads View citations (1)
    See also Working Paper (2014)

2017

  1. Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation
    Journal of Business Economics, 2017, 87, (6), 779-808 Downloads View citations (2)
    See also Working Paper (2014)

2016

  1. Altersarmut statt Altersvorsorge: Was läuft falsch, und welche Reformen sind für ein zukunftsfähiges Rentensystem nötig?
    ifo Schnelldienst, 2016, 69, (12), 03-20 Downloads
  2. Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
    Journal of Economic Psychology, 2016, 56, (C), 218-231 Downloads View citations (2)
    See also Working Paper (2015)

2015

  1. Perception of income tax rates: evidence from Germany
    European Journal of Law and Economics, 2015, 40, (3), 457-478 Downloads View citations (2)

2013

  1. Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy
    Journal of Economic Psychology, 2013, 35, (C), 1-16 Downloads View citations (9)
  2. Net Wage Illusion in a Real-Effort Experiment
    Scandinavian Journal of Economics, 2013, 115, (2), 476-484 Downloads View citations (21)

2012

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

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 Downloads View citations (2)

2009

  1. 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 Downloads

2008

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

2003

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

2002

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

Editor

  1. Studies in financial, managerial and tax accounting
    University of Würzburg, Institute of Business Management
 
Page updated 2021-05-12