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arqus Discussion Papers in Quantitative Tax Research

From arqus - Arbeitskreis Quantitative Steuerlehre
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269: Losses never sleep: The effect of tax loss offset on stock market returns during economic crises Downloads
Reinald Koch, Svea Holtmann and Henning Giese
268: The epidemiology of tax avoidance narratives Downloads
Johannes Lorenz, Markus Diller and Caren Sureth
267: Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance Downloads
Eva Eberhartinger, Reyhaneh Safaei, Caren Sureth and Yuchen Wu
266: Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands? Downloads
Sebastian Eichfelder, Mike Kluska, Jonas Knaisch and Juliane Selle
265: Real effects of an international tax reform for MNEs Downloads
Regina Ortmann, Dirk Simons and Dennis Voeller
264: Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior Downloads
Markus Diller, Johannes Lorenz, Georg Schneider and Caren Sureth
263: Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands? Downloads
Sebastian Eichfelder, Mike Kluska, Jonas Knaisch and Juliane Selle
262: Corporate Tax Incidence and Wages: A Meta-Regression Analysis Downloads
Jonas Knaisch and Carla Pöschel
261: Tax misperception and its effects on decision making: A literature review Downloads
Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Slaone
260: Preferences for wealth taxation: Design, framing and the role of partisanship Downloads
Malte Chirvi and Cornelius Schneider
259: When do firms highlight their effective tax rate? Downloads
Vanessa Flagmeier, Jens Müller and Caren Sureth
258: A problem shared is a problem halved? Risky tax avoidance decisions and intra-group payoff conflict Downloads
Eva Kristina Matthaei and Dirk Kiesewetter
257: A stochastic Gordon-Shapiro formula with excess volatility Downloads
Lutz Kruschwitz and Andreas Löffler
256: Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten Downloads
Malte Chirvi, Dirk Kiesewetter, Ralf Maiterth, Moritz Menzel and Dominik Tschinkl
255: Real effects of public country-by-country reporting and the firm structure of European banks Downloads
Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
254: Do investors care about tax disclosure? Downloads
Vanessa Flagmeier and Vanessa Gawehn
253: Tax knowledge diffusion via strategic alliances Downloads
Jens Müller and Arndt Weinrich
252: Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts Downloads
Sebastian Eichfelder, Martin Jacob, Nadine Kalbitz and Kelly Wentland
251: Tax complexity in Australia: A survey-based comparison to the OECD average Downloads
Thomas Hoppe
250: The relation between tax complexity and foreign direct investment: Evidence across countries Downloads
Thomas Hoppe, Deborah Schanz, Susann Sturm, Caren Sureth and Johannes Voget
249: Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency Downloads
Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg
248: Do tax incentives reduce investment quality? Downloads
Sebastian Eichfelder, Martin Jacob and Kerstin Schneider
247: Banks and corporate income taxation: A review Downloads
Vanessa Gawehn
246: Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News? Downloads
Hans-Peter Huber and Ralf Maiterth
245: Measuring tax complexity across countries: A survey study on MNCs Downloads
Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth
244: Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz Downloads
Uwe Schätzlein
243: Incentive Effects of R&D Tax Incentives: A Meta-Analysis Focusing on R&D Tax Policy Designs Downloads
Carla Pöschel
242: Stated preferences for capital taxation - tax design, misinformation and the role of partisanship
Malte Chirvi and Cornelius Schneider
241: Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland Downloads
Malte Chirvi
240: Steuerkomplexität im Vergleich zwischen Deutschland und Österreich: Eine Analyse des Status quo Downloads
Thomas Hoppe, Martina Rechbauer and Susann Sturm
239: Tax avoidance - are banks any different? Downloads
Vanessa Gawehn and Jens Müller
238: Managing wages: Fairness norms of low- and high-performing team members Downloads
Martin Fochmann, Florian Sachs and Joachim Weimann
237: When happy people make society unhappy: How incidental emotions affect compliance behavior Downloads
Martin Fochmann, Frank Hechtner, Erich Kirchler and Peter N. C. Mohr
236: Corporate tax planning and firms' information environment Downloads
Benjamin Osswald
235: Do country risk factors attenuate the effect of taxes on corporate risk-taking? Downloads
Benjamin Osswald and Caren Sureth
234: The effect of intellectual property boxes on innovative activity & effective tax rates Downloads
Tobias Bornemann, Stacie K. Laplante and Benjamin Osswald
233: Do transfer pricing rules distort R&D investment decisions? Downloads
Tobias Bornemann
232: Tax avoidance and accounting conservatism Downloads
Tobias Bornemann
231: How do tax incentives affect business investment? Evidence from German bonus depreciation Downloads
Sebastian Eichfelder and Kerstin Schneider
230: Grundsteuerreform und Gleichmäßigkeit der Besteuerung Downloads
Ralf Maiterth and Maximilian Lutz
229: Intertemporal income shifting around a large tax cut: The case of depreciations Downloads
Laura Dobbins, Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
228: The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and migration Downloads
Sebastian Eichfelder, Mona Lau and Felix Noth
227: Less cheating? The effects of prefilled forms on compliance behavior Downloads
Martin Fochmann, Nadja Müller and Michael Overesch
226: Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants Downloads
Hagen Ackermann, Martin Fochmann and Rebecca Temme
225: Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings Downloads
Kay Blaufus and Michael Milde
224: Predicting earnings and cash flows: The information content of losses and tax loss carryforwards Downloads
Sandra Dreher, Sebastian Eichfelder and Felix Noth
223: What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries Downloads
Thomas Hoppe, Deborah Schanz, Susann Sturm and Caren Sureth-Sloane
222: Tax loss offset restrictions and biased perception of risky investments Downloads
Annika Mehrmann and Caren Sureth-Sloane
221: The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis Downloads
Matthias Petutschnig and Silke Rünger
220: Formula apportionment: Factor allocation and tax avoidance Downloads
Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer
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